PART 6Tax returns, enquiries and assessments
CHAPTER 3Tax returns
Amendment and correction of returns
I184Correction 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.