PART 6 STax returns, enquiries and assessments

CHAPTER 3STax returns

Filing datesS

82Meaning of “filing date”S

In this Act “the filing date” in relation to a tax return is the date by which that return requires to be made by or under any enactment.

Amendment and correction of returnsS

83Amendment of return by taxpayerS

(1)A person (the “taxpayer”) who has made a tax return may amend the return by notice to Revenue Scotland.

(2)An amendment under this section must be made by the end of the period of 12 months beginning with the relevant date (the “amendment period”).

(3)The relevant date is—

(a)the filing date, or

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

(4)This section is subject to sections 87(3) and 93(4).

84Correction of return by Revenue ScotlandS

(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.