PART 6Tax returns, enquiries and assessments

CHAPTER 5Revenue Scotland determinations

95Determination 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.

96Determination to have effect as a self-assessment

(1)A Revenue Scotland determination has effect for enforcement purposes as if it were a self-assessment made by P.

(2)In subsection (1) “for enforcement purposes” means for the purposes of Part 10.

(3)Nothing in this section affects any liability of a person to a penalty for failure to make a tax return.

97Determination superseded by actual self-assessment

(1)If, after a Revenue Scotland determination has been made, P makes a tax return with respect to the tax in question, the self-assessment included in that return supersedes the determination.

(2)Subsection (1) does not apply to a return made—

(a)more than 5 years after the power to make the determination first became exercisable, or

(b)more than 3 months after the date of the determination,

whichever is the later.


(a)proceedings have been begun for the recovery of any tax charged by a Revenue Scotland determination, and

(b)before the proceedings are concluded the determination is superseded by a self-assessment,

the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not yet been paid.