RSTP5002 - Contract settlement

RSTPA guidance on contract settlements with Revenue Scotland.

If you have, or expect to have, difficulties in paying any money you owe us (such as following the end of an enquiry or investigation), where appropriate (and considering each case on an individual basis) we will seek to work together with you to find a payment arrangement which is acceptable to both you and us. One such option is a contract settlement.

A contract settlement is a legally binding agreement between you and us in relation to your liability to pay a sum of money to us in relation to the devolved taxes. It is not to be confused with a settlement agreement (see RSTP6013) which is a specific agreement reached between you and us in relation to a dispute.

We have a degree of discretion in arranging the form a specific contract agreement takes (such as giving you more time to pay or allowing you to pay in installments) but these will only apply in exceptional circumstances, within the context of treating all taxpayers fairly and collecting the devolved taxes properly and efficiently.

RSTPA 2014 section 118

Ref ID: 
RSTP5002
Archive Date: 
13 March 2015
Last updated: 
13 March 2015
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