Email disclaimer

Revenue Scotland takes the security of personal information very seriously. It is therefore important that you understand the risks of email communication before deciding whether you wish to use this method to contact us.
Revenue Scotland can email you but we will not discuss personal tax information unless you accept and confirm the risks of doing so.
For more information see the Email Disclaimer: 
Revenue Scotland - Email Disclaimer - Mar 2020.pdf

Support desk enquiries

Our telephone Support Desk is open for calls Monday to Friday 10:00 – 12:00 and 14:00 – 16:00

The Support Desk telephone number is: 03000 200 310.

All calls to the Support Desk are recorded for training, monitoring and quality assurance purposes.

Agents with a tax-specific query should contact Revenue Scotland using the secure message facility (SMS) within SETS.

Taxpayers or agents with no access to the SETS system should send queries by email:

See if you need enhanced support if your health condition or personal circumstances make it difficult when you interact with Revenue Scotland. 

Land and Buildings Transation Tax (LBTT) enquiries

Users of the Revenue Scotland online tax collection system (SETS) should submit case specific questions or complex tax enquiries using the secure message facility within SETS.  

If you are not a registered SETS user, please submit any LBTT enquiries via our dedicated mailbox at lbtt@revenue.scot.

Please note: LBTT is a self-assessed tax. Revenue Scotland does not provide tax advice and/or provide an opinion on the accuracy or otherwise of tax calculations. The LBTT mailbox exists to provide general guidance about the application of the LBTT legislation.

Scottish Landfill Tax (SLfT) enquiries

Users of the Revenue Scotland online tax collection system (SETS) should submit case specific questions or complex tax enquiries using the secure message facility within SETS.

If you are not a registered SETS user, please submit any SLfT enquiries via our dedicated mailbox at slft@revenue.scot.

Please note: SLfT is a self-assessed tax. Revenue Scotland does not provide tax advice and/or provide an opinion on the accuracy or otherwise of tax calculations. The SLfT mailbox exists to provide general guidance about the application of the SLfT legislation.

SETS IT and accounts enquiries

For any issues relating to the use of the Revenue Scotland online tax collection system (SETS), you can contact our IT support team via our dedicated mailbox at itsupport@revenue.scot.

MSP/MP enquiries

Taxpayers may occasionally write to their MSP/MP to discuss matters regarding LBTT and request that their MSP/MP represent them to investigate specific concerns or issues with Revenue Scotland.

To be able to discuss specific taxpayer information with MSPs/MPs, Revenue Scotland is required to hold a mandate which has been signed by the taxpayer, confirming that the MSP/MP is authorised to speak to Revenue Scotland on their behalf and that Revenue Scotland can disclose information about the taxpayer to the MSP/MP. 

A copy of the mandate form is available below:

MSP/MP Authority to Act form

Any further queries should be emailed to info@revenue.scot

Media enquiries

All media enquiries should be emailed to info@revenue.scot.

Phishing and scam communications

Phishing or scam communications are emails, letters or telephone calls which appear to have come from a legitimate organisation and prompt you to give your personal information. They often contain generic messages, not personalised to the recipient and state urgent action is required to stop a threat from happening.

Revenue Scotland takes the protection of taxpayer information seriously and complies with The Revenue Scotland and Tax Powers Act 2014.

Further information about the information Revenue Scotland holds is included in its Privacy Policy.

Genuine correspondence from Revenue Scotland will contain the following:

  • A tax case reference number (if applicable);
  • State the reason for the correspondence;
  • Your identification will be verified in any telephone call from Revenue Scotland to confirm that you are the taxpayer or authorised agent.

If you think you have received a phishing or scam communication claiming to be from Revenue Scotland, please email info@revenue.scot.

You can also report phishing activity to Police Scotland. Further information and contact details can be found on the Police Scotland website.

Additional information

For Revenue Scotland opinion process and contact details please see Revenue Scotland's opinion page.

Please note: As a general rule, we cannot give advice to taxpayers or agents on potential decisions or on the tax liability in individual cases. You may wish to take independent professional advice if you are unsure of the tax treatment in your case.

Unacceptable behaviours policy

This document sets out Revenue Scotland’s policy of unacceptable behaviour by any external organisation towards its staff Unacceptable Behaviours Policy.pdf.

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