Revenue Scotland communications

This guidance explains how Revenue Scotland may contact you, what to expect from our communications, and how to check whether something you have received is genuine.

If you are unsure about any communication you have received, or you think it may be suspicious, you can contact us using our official contact details.

Our methods of communication

We may contact you using one or more of the following methods:

• Email
• Post
• Telephone
• Scottish Electronic Tax System (SETS) secure messaging, if you are registered as a SETS user

Using more than one way to contact you

In some circumstances, Revenue Scotland may use more than one method to contact you about the same matter. For example, we may write to you first and then follow up by email, telephone or secure messaging.

We do this because:

• it can provide an additional level of security
• it can help you understand the reason for the follow-up contact
• it reflects the contact details you have provided to us

Any follow-up contact will relate to the same issue and will not ask you to provide sensitive information in an unsafe way.

Where enforcement action is taken, this will always follow the appropriate legal process and will be communicated formally.

Emails from Revenue Scotland

We may email you to confirm that a tax return has been submitted or amended, to remind you about an upcoming deadline, or to correspond with you about an ongoing case.

In some circumstances, where there is an ongoing case and you have consented to email communications, we may email you to explain that a sum of tax, penalty or interest is due. Such emails will:

• relate to an existing case or correspondence
• explain the amount due and the reason it is owed
• direct you to approved payment methods listed on the Revenue Scotland website or included in formal correspondence
• not ask you to provide full card details, passwords or one-time passcodes by email reply

Our emails:

• are sent from an address ending in @revenue.scot
• include Revenue Scotland branding
• will not ask you to provide sensitive personal or financial information in an unsafe way

Confirmation emails

We send automated email notifications when a tax return is submitted or amended on your behalf. We currently send confirmation emails after we receive:

• Conveyance returns, when you are the buyer
• Additional Dwelling Supplement (ADS) repayment claims
• Original lease returns, where you are the tenant
• Three-yearly lease review returns, where you are the tenant
• Termination returns, where you were the tenant of the lease that ended
• Assignation returns, both when you assigned the lease and when the lease was assigned to you

Downloading your tax return

Some confirmation emails may include a link that allows you to view and download a copy of your tax return.

If an email from Revenue Scotland includes a download link:

• the link will direct you to the revenue.scot domain
• you will be required to answer security questions before accessing your return
• the link will be available for a limited time

If you are unable to access your return, you can contact Revenue Scotland to request a replacement copy.

Lease review reminders

If you have a three-yearly lease review due, we may send a reminder to help you meet your obligations on time and avoid penalties. These reminders are not statutory and do not replace your legal responsibility to submit a return when due.

Letters from Revenue Scotland

Revenue Scotland sends different types of letters depending on your circumstances. Letters are used to request information, confirm decisions, or explain what you need to do next.

Our letters will:

• include Revenue Scotland branding and contact details
• clearly explain why we are writing to you
• set out any amounts due and how to pay using approved methods

Some letters may include QR codes that link to guidance or payment information on the Revenue Scotland website.

Compliance letters

You may receive a compliance letter if we need to check information in your tax return. This may include when we:

• ask for more information
• open or close an enquiry
• issue a formal assessment or decision
• follow up on a deferral request
• provide updates during a compliance check

Correction letters

These are sent when we identify an error or omission in your return, including where we correct an obvious error.

Debt and payment letters

These are sent when tax or penalties are overdue. You may receive a letter if:

• you owe tax or penalties
• we are reminding you about an unpaid amount
• a summary warrant is being considered
• you have a Time to Pay arrangement
• you have asked to postpone payment and we need to respond to your request

Lease review letters

These letters relate to lease returns. You may receive one if:

• a lease review return is due
• we need more information about a lease event, such as a review, termination or assignation

Returned mail or missing information letters

You may receive one of these letters if:

• a return cannot be accepted because required information is missing
• mail previously sent to you has been returned to us

Penalty letters

These are sent when a penalty applies. You may receive a penalty letter if:

• we issue a penalty notice
• an inaccuracy penalty applies
• a penalty has been cancelled or paid
• supporting documents are being issued

Review letters

These letters may be sent where you have asked Revenue Scotland to review a decision you are aggrieved by. Review correspondence may include letters that:

• acknowledge your request for a review
• request further information
• issue our view of the matter
• confirm the conclusion of a review
• explain that late review requests have been accepted
• explain that review cases are being combined or closed

Telephone calls from Revenue Scotland

If we contact you by telephone, we will always:

• explain who we are and why we are calling
• carry out security checks to ensure we are speaking to the correct person

We may contact you by telephone if:

• you have an outstanding debt
• we need clarification or further evidence relating to a claim
• we need to verify bank account details in connection with a repayment

If you are unsure about a call, you can end the call and contact Revenue Scotland directly using the contact details on our website.

User experience and research

We carry out research to improve our services and understand users’ experiences of interacting with Revenue Scotland.

You may be contacted if you are:

• a taxpayer
• an agent

Contact may be made by:

• email from userexperience@revenue.scot
• secure messaging within SETS

If you are contacted, you may be invited to:

• take part in a survey
• take part in an interview
• help test new or improved digital services

Taking part is voluntary. You will not be asked for details about specific tax returns, liabilities, penalties or debts. Your decision to take part will not affect how Revenue Scotland deals with you.

All information you provide will be confidential and used for research purposes only, in line with our privacy notice.

If you have concerns about whether a research request is genuine, you can contact Revenue Scotland using our official contact channels.