What does section 89 of the Revenue Scotland and Tax Powers Act 2014 do?

Section 89 allows either Revenue Scotland's designated officer or the taxpayer to withdraw a notice of referral previously made under section 88. This means a question referred to the tribunal during an enquiry can be pulled back and resolved within the ongoing enquiry instead of through a separate tribunal hearing.

What happens when a notice of referral is withdrawn under section 89?

Once withdrawn, the question that had been referred to the tribunal will no longer be determined separately. It reverts to being handled within the ongoing enquiry itself. This gives both parties flexibility to manage the enquiry process efficiently without being locked into a tribunal hearing that may no longer be necessary.

In what circumstances might a referral be withdrawn under section 89?

A referral might be withdrawn when circumstances change during the enquiry. For example, if Revenue Scotland and the taxpayer reach agreement on the disputed point, or if the referred question becomes irrelevant, either party can withdraw the notice so the tribunal process does not continue unnecessarily.

Revenue Scotland and Tax Powers Act 2014 section 89

Q: Who can withdraw a notice of referral under section 89 RSTPA 2014?

Either party to the tax enquiry may withdraw the referral notice. This includes the designated officer of Revenue Scotland or the relevant person, typically the taxpayer. Withdrawal is voluntary and can be initiated by either side without needing the consent of the other party to the enquiry.

Withdrawal of notice of referral

Section 89 allows either a designated officer of Revenue Scotland or the relevant person (typically the taxpayer) to withdraw a notice that previously referred a question to the appropriate tribunal during an enquiry.

Either party to a tax enquiry — Revenue Scotland's designated officer or the taxpayer — may withdraw a referral notice
The referral being withdrawn is one made under section 88, which allows specific questions to be sent to the tribunal while an enquiry is still open
Withdrawal is voluntary and can be initiated by either side without needing the other party's consent
Once withdrawn, the question that had been referred to the tribunal will no longer be determined separately and will instead be dealt with as part of the ongoing enquiry

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