Revenue Scotland has decided to remove the 12 month authority to act time limit to allow us to provide a more efficient service to our taxpayers and agents.
From 19 March 2023, the 12 month authority to act limit for all future tax returns received will no longer be applicable. Agents will retain authorisation status unless we are notified by either the taxpayer or the agent.
Conveyance tax returns submitted prior to 19 March 2023
There will be no immediate change to returns submitted prior to 19 March. However taxpayers may have the option to move to an enduring mandate.
Existing lease and three year lease returns submitted prior to 19 March 2023
We will contact existing lease customers with more information.
Benefits
Revenue Scotland regularly receives queries from taxpayers and agents more than 12 months after a transaction takes place.
By removing the 12 month limit you will no longer need to provide further written authorisation after 12 months and we will be able to respond to queries from your agent both in writing and via our support desk more easily.
We will also be able to send your agent reminders and deal with them directly if there is an outstanding payment or penalty notice due.
This change will help improve the efficiency of the service we provide to you by allowing us to contact you and your agent at any time, should there be any questions about a transaction.
Next steps and further information
Although this change means we will now be able to send your agent reminders, the responsibility to complete any actions still lies with you.
We are updating our agent authority mandate to allow you to authorise an agent for all matters relating to their transaction, or for a particular task, such as a repayment or enquiry.
If you no longer want your agent to act for you should let us know and we will remove the authority to act.
The full details and information will be available on our website from 19 March 2023.