Compliance and Dispute Resolution

The new Scottish taxes are designed to be simple to understand for taxpayers and their agents, and also simple to administer by Revenue Scotland and its supporting organisations.

Revenue Scotland wants to make it as easy as possible for taxpayers to understand and comply with their duties and identify and address risks that might make it difficult to comply with those duties. However, we may decide to use the powers we have to take enforcement action against deliberate non-compliance where it is appropriate to do so. 

There may be occasions when Revenue Scotland's decisions on tax liability or other matters are contested. Where a taxpayer disagrees with a Revenue Scotland decision, this trigger the dispute resolution process.

The dispute resolution process has several possible steps including review, mediation, appeal to the Scottish Tax Tribunals and ultimately to the courts.

 

Revenue Scotland will have information notice powers to request information from the taxpayer, or others who may have information to ensure that the correct amount of tax is paid.

The various dispute resolution channels available are intended to give both the taxpayer and the tax authority the best possible chance of resolving issues without reference to the courts.

The General Anti-Avoidance Rule will allow Revenue Scotland to take counteraction against artificial tax avoidance schemes.

Revenue Scotland's factsheets on compliance, enquiries and penalties