RSTP9004 - Internal use and sharing of information

RSTPA guidance on the rules which determine the legal use and internal sharing of information that Revenue Scotland holds.

We can legally use and share any information that we hold, whether PTI (see RSTP9001) or otherwise, within Revenue Scotland. This means we can use information obtained in relation to one devolved tax for the purposes of another devolved tax e.g. LBTT and SLfT.

We will also use, share or disclose PTI in clearly defined circumstances where we are legally required to do so, or are legally permitted and consider that it is proportionate and in the public interest to do so.

Collection of the devolved taxes involves partnership working with RoS in terms of LBTT and SEPA in terms of SLfT. To facilitate effective joint working, and to guard against the risks of offending including land registration and environmental offending, internal use and sharing of PTI is permitted between us, RoS and SEPA.

In terms of the delegated tax functions of RoS or SEPA under section 4 of the RSTPA 2014 (schedules of delegation will be published in due course on our website) we can share information we hold with RoS or SEPA who can then use the information for the purposes of their statutory functions (and vice versa).

Therefore:

  • RoS can use tax-related information which we have shared with them (or which they obtained or already held from exercising a delegated function) for land registration purposes;
  • SEPA can use tax-related information which we have shared with them (or which they obtained or already held from exercising a delegated function) for environmental purposes; and
  • we can use land registration information or environmental information, which RoS or SEPA respectively has shared with us, for tax purposes.

RSTPA 2014 section 13

To this end, relevant RoS and SEPA officials are treated as relevant officials for the purposes of the obligation of confidentiality in relation to PTI (see RSTP9002). Furthermore, we have information sharing agreements in place with RoS and SEPA to ensure that where information is shared it is on a secure and proportionate basis.

RSTPA 2014 section 15

PTI in our hands or in the hands of RoS and SEPA is subject to RSTP9004, RSTP9005, RSTP9006 and RSTP9007 (which includes specific provisions applicable to RoS and SEPA respectively).

Ref ID: 
RSTP9004
Archive Date: 
15 March 2015
Last updated: 
15 March 2015
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