RSTP7001 - Claims for relief etc. not in a tax return

Chapter 7 of the RSTPA guidance covering claims not in a tax return and which are for tax relief, repayment of tax or tax to be discharged.

In certain circumstances you can make a claim (or an amendment to a claim) to us for relief against tax, whether by means of an amount being repaid or discharged. This guidance covers such claims and reflects the provisions of sections 106 to 118 of and schedule 3 to the RSTPA 2014.

We can refuse your claim in certain circumstances (see RSTP7005), for example where repaying or discharging an amount of tax would unjustifiably enrich you (see RSTP7006). Where we reject your claim, you can give a notice of review (see RSTP6006) or appeal (see RSTP6008) against our decision.

We can also open an enquiry into your claim (see RSTP7007) or correct it for an obvious error or omission (see RSTP7008).

The guidance does not cover other types of claims for repayment, relief, credit etc. which are required to be included in a tax return or an amendment of a tax return. These are covered elsewhere under the tax-specific guidance for LBTT and SLfT as follows:

Unless indicated otherwise, in this chapter of guidance:

  • ‘contract settlement’ is a legally binding agreement between us and another party in relation to any person’s liability to pay a sum of money to us in relation to the devolved taxes. See RSTP5002 for further guidance;
  • 'we’, ‘us’ or ‘our’ means Revenue Scotland. ‘We’, ‘us’ or ‘our’ also includes Registers of Scotland or the Scottish Environment Protection Agency where either is carrying out a function delegated to it by us under section 4 of the RSTPA 2014; and
  • ‘you’ or ‘your’ means a person who makes a claim to us for relief, repayment or discharge of tax.

The guidance is structured as follows:

RSTPA guidance on making a claim for relief when a taxpayer believes they have been assessed for tax more than once for the same matter.

RSTPA guidance on rules regarding making a claim for tax to be repaid or discharged.

RSTPA guidance on making a claim for tax to be repaid or discharged if specified legislation takes effect immediately but fails to be later approved.

RSTPA guidance on the various circumstances in which Revenue Scotland can reject a claim for tax to be repaid or discharged, including unjust enrichment.

RSTPA guidance on determining whether unjustified enrichment applies in the context of a claim for repayment etc, including proposed reimbursement arrangements.

RSTPA guidance on enquiries into claims for repayment etc., including rules regarding when Revenue Scotland can open and complete or close the enquiry.

RSTPA guidance on the rules regarding Revenue Scotland correcting an obvious error or omission in a claim for repayment etc. which is not in a tax return.