Revenue Scotland and Tax Powers Act 2014 section 95

Determination of tax chargeable if no return made

Section 95 explains what Revenue Scotland can do when it believes a person owes a devolved tax but that person has failed to submit a tax return by the required filing date.

• Revenue Scotland may estimate the tax due based on its best available information when a person has not filed a required return
• A formal notice of the determination must be issued to the person, stating the date of issue
• The tax determined becomes payable immediately upon receipt of the notice
• Revenue Scotland cannot make such a determination more than 5 years after the relevant filing date