PART 6Tax returns, enquiries and assessments
CHAPTER 4Revenue Scotland enquiries
Notice and scope of enquiry
I185Notice of enquiry
1
A designated officer may enquire into a tax return if subsection (2) has been complied with.
2
Notice of the intention to make an enquiry must be given—
a
to the person by whom or on whose behalf the return was made (“the relevant person”),
b
before the end of the period of 3 years after the relevant date.
3
The relevant date is—
a
the filing date, if the return was made on or before that date, or
b
the date on which the return was made, if the return was made after the filing date.
4
A return that has been the subject of one notice under this section may not be the subject of another, except a notice given in consequence of an amendment of the return under section 83.
5
A notice under this section is referred to as a “notice of enquiry”.