C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 3Restrictions on powers in Chapter 2

I1C1137C1Taxpayer notices following a tax return

1

Where a person has made a tax return in relation to a devolved tax in relation to an accounting period, a taxpayer notice may not be given for the purpose of checking that person's tax position in relation to that tax in relation to that accounting period.

2

Where a person has made a tax return in relation to a devolved tax in relation to a transaction, a taxpayer notice may not be given for the purpose of checking that person's tax position in relation to that transaction.

3

Subsections (1) and (2) do not apply where (or to the extent that) either of condition A or B is met.

4

Condition A is that a notice of enquiry has been given in respect of—

a

the return, or

b

a claim or election (or an amendment of a claim or election) made by the person in relation to—

i

the accounting period in respect of the tax (or one of the taxes) to which the return relates (“relevant tax”), or

ii

the transaction to which the return relates,

and the enquiry has not been completed.

5

Condition B is that, as regards the person, a designated officer has reason to suspect that—

a

an amount that ought to have been assessed to relevant tax for the accounting period or, as the case may be, the transaction may not have been assessed,

b

an assessment to relevant tax for the accounting period or, as the case may be, the transaction may be or have become insufficient, or

c

relief from relevant tax given for the accounting period or, as the case may be, the transaction may be or have become excessive.

6

References in this section to the person who made the return are only to that person in the capacity in which the return was made.