RSTP6002 - Reviewable and appealable decisions

RSTPA guidance on which Revenue Scotland decisions can be the subject of a notice of review or appeal.

The following decisions by us are reviewable (see RSTP6006) and appealable (see RSTP6008):

  • a decision under section 66 of the RSTPA 2014 to make adjustments to counteract a tax advantage (see RSTP8006);
  • a decision in relation to the registration of any person in relation to any taxable activity;
  • a decision which affects whether a person is chargeable to tax;
  • a decision which affects the amount of tax to which a person is chargeable;
  • a decision which affects the amount of tax a person is required to pay;
  • a decision which affects the date by which any amount by way of tax, penalty or interest must be paid;
  • a decision in relation to a penalty;
  • subject to RSTP6004, a decision in relation to the giving of an information notice or in relation to the use of any of the other investigatory powers in Part 7 of the RSTPA 2014 (see RSTP2001); and
  • subject to RSTP6004, a decision in relation to the giving of a notice under section 228 of the RSTPA 2014 to obtain the contact details of a debtor from a third party (see RSTP5005).

RSTPA 2014 section 233

Ref ID: 
RSTP6002
Archive Date: 
13 March 2015
Last updated: 
13 March 2015
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