Revenue Scotland and Tax Powers Act 2014

84 Correction of return by Revenue Scotland

(1) Revenue Scotland may correct any obvious error or omission in a tax return.

(2) A correction under this section—

(a) is made by notice to the taxpayer, and

(b) is regarded as effecting an amendment of the return.

(3) The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.

(4) A correction under this section must be made by the end of the period of 12 months beginning with the day on which the return was made.

(5) A correction under this section has no effect if the taxpayer rejects it by—

(a) during the amendment period, amending the return so as to reject the correction, or

(b) after that period, giving a notice rejecting the correction.

(6) A notice under subsection (5)(b) must be given to Revenue Scotland before the end of the period of 3 months beginning with the date of issue of the notice of correction.