Scottish Government has today announced a consultation on modernising Revenue Scotland’s tax administration framework, specifically relating to communications from Revenue Scotland to taxpayers. You can view this consultation online here:
Revenue Scotland is encouraging taxpayers, agents and other stakeholders to respond to this consultation on proposals to modernise how Revenue Scotland communicates with taxpayers, including making greater use of digital services and updating how certain documents can be served by post where appropriate.
The consultation sets out proposals that would support electronic communications being used by default where a taxpayer has provided suitable electronic contact details, alongside measures to ensure that people who opt out of digital communications—or who are otherwise digitally excluded—can continue to receive communications by post.
- What’s being consulted on: proposals to enable Revenue Scotland to maximise the use of digital services when communicating with taxpayers.
- Alternative channels: proposals to support continued postal communications for those who opt out or are digitally excluded, including a presumption of receipt for ordinary post in certain circumstances.
- Why it matters: modernising the tax framework, leading to faster, more accessible communications and a more efficient service—while ensuring appropriate support for those who require non-digital options.
How to respond
The consultation is open for 12 weeks and will close on 15 June 2026. Responses can be submitted:
- Online: Modernising Revenue Scotland’s tax administration framework: communications from Revenue Scotland to taxpayers - Scottish Government consultations - Citizen Space
- Email: devolvedtaxes@gov.scot
- Post: Fully Devolved Taxes Unit, Directorate of Tax, Scottish Government, Victoria Quay, Edinburgh, EH6 6QQ
- Deadline: 15 June 2026
Media enquiries:
For media enquires, please send an email to the communications mailbox - info@revenue.scot