Revenue Scotland and Tax Powers Act 2014 section 99

Assessment to recover excessive repayment of tax

Section 99 deals with Revenue Scotland's power to recover tax that has been repaid to a taxpayer in error or in excess of what was properly due.

• Where a tax repayment has been made that should not have been, Revenue Scotland can assess and recover the overpaid amount.
• The recovery process treats the incorrectly repaid amount as though it were unpaid tax.
• If interest was paid alongside the incorrect repayment, that interest can also be recovered.
• The assessment can cover both the excessive repayment itself and any associated interest that should not have been paid.