Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 Tax returns, enquiries and assessments

CHAPTER 5 Revenue Scotland determinations

95 Determination of tax chargeable if no return made

(1) This section applies where—

(a) Revenue Scotland has reason to believe that a person (“P”) is chargeable to a devolved tax,

(b) P has not made a tax return in relation to that liability, and

(c) the relevant filing date has passed.

(2) “The relevant filing date” means the date by which Revenue Scotland believes a return was required to be made.

(3) Revenue Scotland may make a determination (a “Revenue Scotland determination”) to the best of its information and belief of the amount of tax to which P is chargeable.

(4) Notice of the determination must be given to P and must state the date on which it is issued.

(5) P must pay the tax chargeable as a result of the determination immediately on receipt of notice of the determination.

(6) No Revenue Scotland determination may be made more than 5 years after the relevant date.

(7) The relevant date is—

(a) the relevant filing date, or

(b) such other date as the Scottish Ministers may by order prescribe.

96 Determination to have effect as a self-assessment

(1) A Revenue Scotland determination has effect for enforcement purposes as if it were a self-assessment made by P.

(2) In subsection (1) “for enforcement purposes” means for the purposes of Part 10.

(3) Nothing in this section affects any liability of a person to a penalty for failure to make a tax return.

97 Determination superseded by actual self-assessment

(1) If, after a Revenue Scotland determination has been made, P makes a tax return with respect to the tax in question, the self-assessment included in that return supersedes the determination.

(2) Subsection (1) does not apply to a return made—

(a) more than 5 years after the power to make the determination first became exercisable, or

(b) more than 3 months after the date of the determination,

whichever is the later.

(3) Where—

(a) proceedings have been begun for the recovery of any tax charged by a Revenue Scotland determination, and

(b) before the proceedings are concluded the determination is superseded by a self-assessment,

the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not yet been paid.