Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 Tax returns, enquiries and assessments

CHAPTER 3 Tax returns

Amendment and correction of returns

83 Amendment of return by taxpayer

(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).