RSTP1007 - Revenue Scotland determination

RSTPA guidance on the power of Revenue Scotland to issue a Revenue Scotland determination when the taxpayer has failed to make a tax return on time.

Circumstances and content of a Revenue Scotland determination

Subject to certain time limits (see further below), if we have reason to believe that you are liable to pay a devolved tax but you have not made a tax return by the relevant filing date (see further below), we will make a determination (called a ‘Revenue Scotland determination’).

The notice of determination we give you will state, to the best of our information and belief, the amount of any tax you are liable to pay and the date on which the notice was issued.

We will also charge interest on the amount of tax chargeable as a result of the determination, backdated from the filing date of the return, until the amount is paid (see RSTP4002).

If you receive notice of a Revenue Scotland determination you are also liable to a penalty for failing to make a tax return on time (see RSTP3005).

If the determination contains an under-determination of your tax liability, and you are aware of this, then depending on the circumstances you may be liable to a penalty for failing to take reasonable steps to notify us of this under-determination (see RSTP3013).

Paying any tax following a Revenue Scotland determination

You must pay any tax (and, where applicable, interest) which you are liable to pay as a result of the determination immediately (that is, the same day) on receipt of the notice. Should you fail to do this, tax is due and payable to us and is treated in the same manner for debt enforcement purposes as if it were a self-assessment by you (see RSTP5001 for further guidance on debt enforcement).

If you fail to pay any amount of the tax (and, where applicable, interest) due by the date falling 30 days after the date by which the amount must be paid then you are liable to a penalty for failing to pay tax on time (see RSTP3008).

Time limit for making a Revenue Scotland determination

We cannot make a determination more than five years after the relevant filing date.

The ‘relevant filing date’ is the date by which we believe a return should have been made to us.

RSTPA 2014 sections 95-96

Submitting a self-assessed tax return following a Revenue Scotland determination

You can displace the determination if you make your own self-assessed tax return to us by the later of either:

  • five years after our power to make the determination first became exercisable (that is, five years from the day after the relevant filing date); or
  • three months after the date the determination was issued.

If you make your own self-assessed tax return within these time limits, that tax return supersedes the determination.

If this occurs whilst proceedings are underway (but are not concluded) to recover any tax charged by our determination, then the proceedings may continue as if they were proceedings for the recovery of any tax charged by your self-assessment which is due and payable and has not been paid.

RSTPA 2014 section 97

Giving notice of review or appeal against a Revenue Scotland determination

You cannot give a notice of review (see RSTP6006) or appeal (see RSTP6008) against the making of a Revenue Scotland determination. You can however supersede that determination with a self-assessment in the circumstances described above.

RSTPA 2014 section 233

Ref ID: 
RSTP1007
Archive Date: 
11 March 2015
Last updated: 
11 March 2015
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