PART 6

Tax returns, enquiries and assessments
CHAPTER 1

Overview

Overview
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This Part makes provision about the assessment of devolved taxes including—
a
taxpayers’ duties in relation to tax records,
b
the timing of tax returns,
c
amendment and correction of tax returns by taxpayers and Revenue Scotland,
d
enquiries by Revenue Scotland into taxpayers’ self-assessments,
e
determination by Revenue Scotland of tax due where no return is made,
f
assessment by Revenue Scotland of tax due outwith enquiries where tax losses or other situations are brought about by taxpayers carelessly or deliberately, and
g
claims for relief from double assessment and for repayment of tax.