Circumstances under which you can appeal a decision by us
You can appeal to the tribunal against a decision which we have made if it falls within the list of ‘appealable’ decisions in RSTP6002 and RSTP6004, but no appeal can be made in relation to a decision by us:
- to amend your self-assessed tax return while an enquiry is in progress and the enquiry has not been completed (see RSTP1004);
- which you have already given a notice of review about and the review has not been concluded or treated as concluded (see RSTP6006); or
- which you have already entered into a settlement agreement with us about, and you have not withdrawn from the agreement (see RSTP6013).
You can make an appeal to the tribunal without having previously:
- given a notice of review; or
- entered into mediation,
in relation to the same matter in question.
Special rules apply in relation to a LBTT land transaction involving joint buyers or a buyer which is a trust (see RSTP6015).
Complaints will be dealt with under our complaints policy.
Giving notice of appeal
You must notify the tribunal (a ‘notice of appeal’), specifying the grounds of your appeal, within 30 days of:
- if you have not requested a review (see RSTP6006), the date on which you were notified of the appealable decision;
- if you have requested a review, the date on which you were notified of the conclusions of the review (see RSTP6006);
- if following a review both you and we entered into mediation (see RSTP6007), the date either you or we gave notice of withdrawal from mediation (if that were the case);
- if you have entered into a settlement agreement with us but have subsequently withdrawn from the agreement (see RSTP6013), the date of your withdrawal; or
- if it is in relation to a decision by us to amend your self-assessment while an enquiry is in progress (see RSTP1004), the date we notified you that the enquiry was completed. If no such notice was given, the date three years after the filing date (see RSTP1000) or the date three years after the date on which you made the return, if it was made after the filing date.
Further guidance on how to give a notice of appeal to the tribunal is available on the Scottish Tribunals website, or you can email the Scottish Tribunals at: email@example.com. Please do not send the notice of appeal to Revenue Scotland – the tribunal will notify us of your appeal separately.
Late notice of appeal
If you wish to give a notice of appeal to the tribunal after the time limit, we will consider your request and notify you of our decision. In this instance you must notify us by writing to us at the contact address on our website before you notify the tribunal, clearly marking the letter ‘Request for late notice of appeal’.
We must agree to your request where we are satisfied that:
- you have a reasonable excuse for not notifying us about your request before the time limit (see RSTP6009); and
- you have made the request without unreasonable delay after the reasonable excuse has ceased to apply.
If we do not agree to your request, or give our agreement only on limited grounds, you can apply to the Tax Chamber of the First-tier Tribunal for Scotland to give its permission to your request. The application must be included in the notice of appeal, clearly stating that you are seeking the permission of the Tax Chamber of the First-tier Tribunal for Scotland to admit your late notice of appeal, and including the reason why the notice of appeal was not provided in time.
The Tax Chamber of the First-tier Tribunal for Scotland will notify you about its decision as to whether or not it gives its permission to admit the late notice of appeal.
Carrying out an appeal and effects of an appeal
Once you have given a notice of appeal the tribunal will determine the matter in question and may conclude that our view of the matter in question is to be upheld, varied or cancelled.
The tribunal’s decision is final but, subject to certain rules, you or we may have a right of onward appeal from the Tax Chamber of the First-tier Tribunal for Scotland (see RSTP6010) or Upper Tribunal for Scotland (see RSTP6011).
If the appeal is in relation to an amendment made by a closure notice in an enquiry about a claim (see RSTP7007) then the tribunal may vary that amendment whether or not the variation is to your advantage. Where such an amendment is varied, we must give effect to the variation in the same manner as would have applied to the amendment which was appealed against.
If the notice of appeal was given in relation to a decision by us regarding an information notice (or a requirement in such a notice), and the tribunal upholds or varies the information notice or requirement, then you (the person given the information notice) must comply with the information notice or requirement either:
- within the period specified by the tribunal; or
- if the tribunal does not specify a period, within such period as is reasonably specified by us following the tribunal’s decision.
A decision of the tribunal on an appeal to which the above rule regarding information notices applies is final.