Circumstances and content of a Revenue Scotland correction of a claim
We may amend your claim to correct an obvious error or omission. We will notify you of such a correction. An ‘error’ includes an arithmetical mistake or an error of principle (such as entering your forename and surname the wrong way around).
Once we have made the correction we will give effect to the claim by discharging or repaying the amount (whichever applies) as soon as is practicable.
Time limit for making a Revenue Scotland correction
We cannot make such a correction:
- more than nine months after the claim was made (that is, the date we received the claim); or
- if we give a notice of enquiry (see RSTP7007), during the period beginning with the day on which such a notice is given and end with the day on which the enquiry is completed.
Rejecting a Revenue Scotland correction of a claim
You may reject the correction but only by notifying us that you reject it within three months, beginning with the date on which our notice of correction was issued to you.