Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 Tax returns, enquiries and assessments

CHAPTER 7 Relief in case of excessive assessment or overpaid tax

Procedure for making claims

115 Time-limit for making claims

(1) A claim under section 106 or 107 must be made within the period of 5 years after the date by which the tax return, to which the payment by way of tax, or the assessment or determination relates, required to be made.

(2) A claim under section 107 may not be made by being included in a return.