RSTP6004 - Decisions which may be reviewable or appealable

RSTPA guidance on which Revenue Scotland decisions may, in certain circumstances, be the subject of a notice of review or appeal.

The following decisions by us are reviewable and appealable but only in certain circumstances:

Debtor contact details notice

If you (a third party as defined under section 227 of the RSTPA 2014) have received a notice to give us the contact details of a debtor (see RSTP5005) you can give a notice of review or appeal against either:

  • the notice; or
  • any requirement within the notice,

but only on the grounds that it would be unduly onerous for you to comply with either the notice or the requirement (see RSTP6005).

RSTPA 2014 section 229

RSTPA 2014 section 233

Information notices

In relation to the below rules, if you (the person given the information notice) give a notice of review or appeal against the notice, you do not have to comply with any requirement contained in the notice until the review is concluded or the appeal is determined.

Where the review or appeal is against only some of the requirements in an information notice, you must comply with the requirements which are not under review or appeal. There is generally no right of appeal, for example, against a requirement to produce ‘statutory records’. You must therefore produce those records even if you have given a notice of review or appeal against a requirement to produce other documents.

Taxpayer notice

If you have received a taxpayer information notice (see RSTP2004) you can give a notice of review or appeal against either:

  • the giving of the taxpayer notice; or
  • any requirement within the taxpayer notice,

but you cannot give a notice of review or appeal against:

  • the giving of a taxpayer notice that has been approved by the tribunal (see RSTP2008). This is because the independent approval by the tribunal safeguards your rights. The tribunal’s decision to approve a notice or not is final; or
  • a requirement in a taxpayer notice for you to provide any information, or produce any document, which forms part of your statutory records.

RSTPA 2014 section 123

RSTPA 2014 section 152

RSTPA 2014 section 233

Third party notice

If you (a third party) have received a third party information notice (see RSTP2005) you can give a notice of review or appeal against the giving of the third party notice (or any requirement within the notice) only on the grounds that it would be unduly onerous (see RSTP6005) for you to comply with either the notice or the requirement.

But if:

  • you (the parent undertaking in relation to another subsidiary undertaking) are given a third party notice for the purposes of checking the tax position of more than one of your subsidiary undertakings; or
  • you (a partner in a partnership) are given a third party notice for the purposes of checking the tax position of one or more of the other partners in the partnership (in their capacity as such),

then you can give a notice of review or appeal against the giving of the third party notice (or any requirement within the notice) on any grounds, subject to the rule below.

You cannot give a notice of review or appeal against:

  • the giving of a third party notice that has been approved by the tribunal (see RSTP2008). This is because the independent approval by the tribunal safeguards your rights. The tribunal’s decision to approve a notice or not is final; or
  • a requirement in a third party notice to provide any information, or produce any document, which forms part of a taxpayer’s statutory records. The ‘taxpayer’ for these purposes means the person whose tax position is being checked and includes:
    • a parent undertaking and each of its subsidiary undertakings, where the notice is given to any person for the purpose of checking the tax position of the parent undertaking and any of its subsidiary undertakings;
    • a parent undertaking or any of its subsidiary undertakings, where the notice is given to the parent undertaking for the purpose of checking the tax position of more than one of its subsidiary undertakings; or
    • any of the partners in a partnership, where the notice is given to either:
      • a person other than one of the partners for the purpose of checking the tax position of more than one of the partners (in their capacity as such); or
      • one of the partners for the purpose of checking the tax position of one or more of the other partners (in their capacity as such).

RSTPA 2014 section 124

RSTPA 2014 sections 128-129

RSTPA 2014 section 152

RSTPA 2014 section 233

Identity unknown notice

If you have received an identity unknown information notice (see RSTP2006), you can give a notice of review or appeal against either the notice, or any requirement in the notice, only on the grounds that it would be unduly onerous (see RSTP6005) to comply with either the notice or the requirement.

But if:

  • you (the parent undertaking in relation to another subsidiary undertaking) are given an identity unknown notice for the purposes of checking the tax position of one or more of your subsidiary undertakings whose identities are unknown to us; or
  • one or more partners in a partnership are given an identity unknown notice for the purposes of checking the tax position of one or more of the other partners whose identities are unknown to us,

then you can give a notice of review or appeal against the giving of the identity unknown notice (or any requirement within the notice) on any grounds, subject to the rule below.

You cannot give a notice of review or appeal against a requirement in an identity unknown notice given to:

  • you (the parent undertaking in relation to another subsidiary undertaking) for the purposes of checking the tax position of one or more of your subsidiary undertakings whose identities are unknown to us, and the requirement is to provide any information, or produce any document, that forms part of the statutory records of the parent undertaking or any of its subsidiary undertakings; or
  • one or more partners in a partnership for the purposes of checking the tax position of one or more of the other partners whose identities are unknown to us, and the requirement is to provide any information, or produce any document, that forms part of the partner's statutory records.

RSTPA 2014 sections 127-129

RSTPA 2014 section 152

RSTPA 2014 section 233

Identification notice

If you have received an identification information notice (see RSTP2007) you can give a notice of review or appeal against either:

  • the notice; or
  • any requirement in the notice,

but only on the grounds that it would be unduly onerous (see RSTP6005) to comply with either the notice or the requirement.

RSTPA 2014 section 130

RSTPA 2014 section 152

Ref ID: 
RSTP6004
Archive Date: 
13 March 2015
Last updated: 
13 March 2015
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