We must notify you of our intention to make an enquiry (a ‘notice of enquiry’) into your tax return no later than three years after the filing date or, if the return was made after the filing date, no later than three years after the date on which you originally made the return (that is, the date we received the return).
We cannot give a notice of enquiry in relation to a return if the return has already been the subject of a previous notice of enquiry. This rule does not apply if you amend the return after the previous enquiry has been closed by us and the notice is given in relation to matters to which the amendment relates and/or matters affected by the amendment of the return.
If the time limit for making an enquiry has passed, in certain circumstances and subject to certain rules we can still make a Revenue Scotland assessment (see RSTP1008).
If you have not made any return, in certain circumstances and subject to certain rules we can make a Revenue Scotland determination (see RSTP1007).
You cannot give a notice of review or appeal in relation to a decision by us to give a notice of enquiry (see RSTP6003).
Scope of an enquiry
An enquiry can cover anything contained (or required to be contained) in your tax return relating to:
- whether you are liable to pay tax to which your return relates; and
- the amount of tax you are liable to pay.
If an enquiry into your original tax return has been completed, any subsequent enquiry which is opened as a result of you amending your return (see RSTP1002) is limited to matters to which the amendment relates and matters affected by the amendment.
Either during or at the beginning of an enquiry we may decide (subject to certain rules and in certain circumstances) to exercise our other investigatory powers such as issuing an information notice or carrying out an inspection (see RSTP2001).