(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.