What does section 88 of the Revenue Scotland and Tax Powers Act 2014 allow?

Section 88 allows any question connected with the subject matter of a tax return under enquiry by Revenue Scotland to be referred to the appropriate tribunal for determination. This enables specific disputes to be resolved authoritatively while the enquiry is still in progress, rather than waiting for the enquiry to be formally completed and a closure notice issued.

Who can make a referral to the tribunal under section 88?

The referral must be made jointly by the taxpayer (referred to as the relevant person) and a designated officer of Revenue Scotland. Both parties must agree to refer the question and submit a joint notice of referral to the tribunal. Neither party can make the referral unilaterally — mutual consent is an essential requirement of the process.

Can more than one question be referred to the tribunal during the same enquiry?

Yes, the legislation permits multiple referrals during the course of a single enquiry. If several distinct questions arise at different stages of the enquiry, each one can be referred separately to the tribunal for determination under a separate joint notice of referral, providing flexibility throughout the process.

Why would a taxpayer and Revenue Scotland jointly refer a question to the tribunal during an enquiry?

Joint referral is useful where there is a fundamental disagreement on a point of law or a technical matter, such as whether a particular relief applies or how consideration should be apportioned. Resolving such questions early through tribunal determination can save significant time and cost for both parties and help settle the wider enquiry more efficiently.

Revenue Scotland and Tax Powers Act 2014 section 88

Referral of questions to appropriate tribunal during enquiry

Section 88 allows questions arising during a Revenue Scotland enquiry into a tax return to be referred to the appropriate tribunal for determination.

While an enquiry into a tax return is in progress, any question connected with the subject matter of that return may be referred to the appropriate tribunal for a decision.
The referral must be made jointly — both the taxpayer (or other relevant person) and a designated officer of Revenue Scotland must give notice of the referral to the tribunal together.
There is no limit on the number of referrals that can be made during a single enquiry — more than one question may be referred on separate occasions.
This mechanism provides a route for resolving specific points of disagreement during an enquiry without waiting for the enquiry to be completed.

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