Revenue Scotland and Tax Powers Act 2014

95 Determination of tax chargeable if no return made

(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.