How to amend an SLfT return

Guidance on amending a submitted SLfT return.

Purpose of this guidance

This guidance will help you amend a Scottish Landfill Tax (SLfT) return after it has been made (whether online or by paper). This complements the separate guidance available on ‘How to make an online SLfT return’ and ‘How to make a paper SLfT return’.

If you wish to change the details of an online SLfT return before you have made it to us, see the separate guidance on draft returns in the ‘General guidance about the online SLfT return’ section of the ‘How to make an online SLfT return’ guidance.

Note: We do not accept amendments to returns over the phone.

This is not guidance to the tax itself. SLfT legislation guidance for taxpayers and agents is available separately on our website. 

Legislation guidance for the RSTPA 2014 is also available, and RSTP1002 of that guidance (and also SLfT5003 of the SLfT legislation guidance) covers information relevant to the amendment of tax returns.

All references in this guidance to:

  • the RSTPA 2014 means the Revenue Scotland and Tax Powers Act 2014;
  • ‘we’, ‘us’ or ‘our’ means Revenue Scotland; and
  • ‘you’ means the person amending the SLfT return (a landfill operator registered with us for SLfT).

Protection of information

We will protect and handle any information that you provide to us in your tax return with care. For further information please see our Privacy Policy and guidance on taxpayer information (Chapter 9 of the Revenue Scotland and Tax Powers Act 2014 legislation guidance).

Contents

Amending an online SLfT return post-submission

Subject to the time limit rule set out further below, you can amend an online SLfT return after having made it by:

  • selecting the relevant return from the list of returns in the ‘Submitted Tax Returns Overview’ section of the ‘Overview’ page; and
  • then selecting the ‘Amend’ option from the ‘Action’ drop-down list.  

This will then take you into the SLfT return where you can begin making the necessary amendments. Once you have finished, in order to submit the amended return to us select the ‘Submit’ option.

Please note – you cannot save a draft amendment. If you no longer wish to make an amendment at that time, you must close the return and make the amendment at a later date.

If more tax is payable as a result of the amendments you have made, then the normal payment rules and arrangements apply – see the separate guidance on ‘How to pay SLfT’. You will also have to separately pay interest on the additional amount of tax payable, charged from the filing date of the return until the date the additional amount is paid. Note: do not include the interest in the ‘Tax payable’ field - this is administered separately by us.

If less tax is payable, we will repay that amount to you with interest (see the separate guidance on interest on repayments provided at RSTP4004).

If the amended return contains an inaccuracy then the person on whose behalf the amended return is being made may be liable to a penalty – see RSTP3011.

Once a return has been amended, the status of the transaction will be changed to ‘Amended’. The version will indicate the number of times this has been amended. 

You are able to view all versions of the transaction by selecting the transaction in the ‘Submitted Tax Returns Overview’ and choosing the ‘History’ option in the ‘Actions’ menu. Each version of the return will be displayed in the grid and can be viewed by double clicking on each entry. 

Note: If the ‘Status’ description for the return says ‘Amendment not allowed’ this is because we have restricted online amendments for this return. Please contact us if you wish to make an amendment to this return.

Time limit for amending an online SLfT return post-submission

Under section 83 of the Revenue Scotland and Tax Powers Act 2014, no amendment is possible more than 12 months after the filing date and the ‘Amend’ option will be greyed out to prevent you inadvertently doing this after the time limit. If the time limit for amending a SLfT return has passed and you need to make a claim for repayment from us, you can do so as long as it is within five years of the filing date – see RSTP7003.   

The ‘filing date’, as defined in  section 82 of the Revenue Scotland and Tax Powers Act 2014, is ‘the date by which that return requires to be made by or under any enactment’ – in other words it is the last day on which the return can be made to us before it is late. The four accounting periods (and relevant filing dates) for SLfT are:

  • 1 April – 30 June (filing date - 13 August);
  • 1 July – 30 September (filing date - 13 November);
  • 1 October – 31 December (filing date - 13 February); and 
  • 1 January – 31 March (filing date - 14 May).  

Amending a paper SLfT return

Subject to the time limit rule set out further below, you can amend an SLfT return which has originally been made to us in paper format by writing to us at the following address (quoting the return reference number) and telling us, for each field you wish to amend, the current entry and the entry you wish to amend to:

Revenue Scotland, PO BOX 24068, Victoria Quay, Edinburgh, EH6 9BR

If more tax is payable as a result of the amendments you have made, then the normal payment rules and arrangements apply (that is, you must send a cheque with the return for the additional amount payable) – see the separate guidance on  ‘How to pay SLfT’. You will also have to separately pay interest on the additional amount of tax payable, charged from the filing date of the return until the date the additional amount is paid. Note: do not include the interest in any request to amend the ‘Tax payable’ field - this is administered separately by us.

If less tax is payable, we will repay that amount to you with interest (see the separate guidance on interest on repayments provided at RSTP4004).

If the amended return contains an inaccuracy then the person on whose behalf the amended return is being made may be liable to a penalty – see RSTP3011.

Time limit for amending a paper SLfT return post-submission

Under section 83 of the Revenue Scotland and Tax Powers Act 2014, no amendment is possible more than 12 months after the filing date of the return. We will reject any requests for amendments after the expiry of this 12 month amendment period. If the time limit for amending a SLfT return has passed and you need to make a claim for repayment from us, you can do so as long as it is within five years of the filing date – see RSTP7003.    

The ‘filing date’, as defined in secti on 82 of the Revenue Scotland and Tax Powers Act 2014, is ‘the date by which that return requires to be made by or under any enactment’ – in other words it is the last day on which the return can be made to us before it is late.

The four accounting periods (and relevant filing dates) for SLfT are:    

  • 1 April – 30 June (filing date - 13 August);
  • 1 July – 30 September (filing date - 13 November);
  • 1 October – 31 December (filing date - 13 February); and 
  • 1 January – 31 March (filing date - 14 May).
Last updated: 
24 June 2015
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