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Revenue Scotland and Tax Powers Act 2014

Schedule 3 – Claims for Relief from Double Assessment and for Repayment

Introduction

338.As set out in paragraph 1, this schedule applies to a claim under section 106, 107 or 108 of this Act.

Making of claims

339.Paragraph 2 provides for the process by which someone may make a claim under section 106, 107 or 108. Revenue Scotland may determine the form by which a claim must be made. Making a claim for repayment of tax requires evidence that the tax has been paid.

Duty to keep and preserve records

340.Paragraph 3 provides that a person who wishes to make a claim under section 106, 107 or 108 must keep and preserve any records that may be needed to enable the person to make a correct and complete claim. It lists the types of records that generally need to be kept and sets out the maximum time period for which such records need to be kept.

341.Paragraph 3(3) and (4) allow the Scottish Ministers to make regulations to specify the records and supporting documents that must be kept and preserved under paragraph 3. The regulations are subject to negative procedure and may make reference to things specified in a notice published and not later withdrawn by Revenue Scotland. Examples are given of documents that may be deemed as “supporting documents”.

Preservation of information etc.

342.Paragraph 4 provides that the duty in paragraph 3 to preserve records under that paragraph may be satisfied by preserving records (or the information contained in them) in an alternative form (such as microfiche or an electronic facsimile) and by any means, subject to any conditions or exceptions that may be prescribed by Revenue Scotland.

Penalty for failure to keep and preserve records

343.Paragraph 5 provides that there is a penalty for failing to keep records, but that the penalty is not incurred if other documentary evidence can show the same information.

Reasonable excuse for failure to keep and preserve records

344.Paragraph 6 provides that if a person satisfies Revenue Scotland (or on appeal the tribunal) that there is reasonable excuse on the person’s behalf for a failure to comply with paragraph 3 of this schedule, then the person is not liable to pay a penalty under paragraph 5 of this schedule arising from that failure. The section also sets out some circumstances in which reasonable excuse does not apply.

Assessment of penalties under paragraph 5

345.Paragraph 7 provides that, where a person becomes liable for a penalty under paragraph 5, Revenue Scotland must assess the penalty and then notify the person of this. The assessment of the penalty must be made within 12 months of the person becoming liable to the penalty.

Enforcement of penalties under paragraph 5

346.Paragraph 8 provides that a penalty under paragraph 5 must be paid within 30 days of Revenue Scotland issuing the penalty notification to the person. If a notice of review or appeal against the penalty is given (under section 235 or 242 respectively), the penalty must be paid within 30 days of the review being concluded or the appeal determined or withdrawn, whichever applies. If mediation has been entered into following review, the penalty must be paid within 30 days of notice of withdrawal from mediation being given (if this applies).

Power to change penalty provisions in paragraphs 5 to 8

347.Paragraph 59 provides a regulation-making power for the Scottish Ministers to make provision, or further provision, about penalties under paragraphs 5 to 8 of this schedule. Such regulations are subject to the affirmative procedure, may not create criminal offences but may modify any enactment. Regulations under this paragraph do not apply to a failure which began before the date on which the regulations came into force.

Amendment of claim by claimant

348.Paragraph 10 provides that a claimant can amend their claim within 12 months, unless Revenue Scotland gives notice during that period that it is carrying out an enquiry.

Correction of claim by Revenue Scotland

349.Paragraph 11 provides that Revenue Scotland may correct obvious errors or omissions in a claim, within nine months of the claim being made. The claimant may reject this correction within three months.

Giving effect to claims and amendments

350.Paragraph 12 provides that Revenue Scotland should make repayment or discharge a determination as soon as practicable after a claim is made. Revenue Scotland may give effect to this on a provisional basis.

Notice of enquiry

351.Paragraph 13 provides that Revenue Scotland may enquire into a claim or amendment of a claim. Revenue Scotland must give the claimant notice that it is going to carry out an enquiry within three years of the claim being made or amended. A claim or amendment may only be subject to one notice of enquiry.

Completion of enquiry

352.Paragraph 14 provides that Revenue Scotland will notify a claimant when its enquiries have been completed and state the conclusions of the enquiry. The closure notice must be issued within three years of the date of the claim and must state either that no amendment is required, or that the claim is insufficient or excessive and amend it to reflect this.

Direction to complete enquiry

353.Paragraph 15 provides that a claimant may apply to the tribunal for a direction that Revenue Scotland issue a closure notice, and completes its enquiry, within a specified period. The tribunal must give a direction unless there are reasonable grounds for not giving a closure notice within a specified period.

Giving effect to amendments under paragraph 14

354.Paragraph 16 provides that, once a closure notice has been issued, Revenue Scotland must carry out an assessment, make a repayment or discharge a determination within 30 days.

Appeals against amendments under paragraph 14

355.Paragraph 17 provides that a claimant may appeal against a closure notice, and sets out the procedure by which that appeal must be made.

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Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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