Revenue Scotland update on Secure Message Service (SMS)

Revenue Scotland is changing the way it communicates with registered SETS users to allow us to provide a more efficient and secure service for agents about their clients. 

This communication has been prepared to help you understand the change we are making and what that means for you and your clients. 

Last updated

  • SETS
  • LBTT
  • SLfT

Operational change 

From 4 December 2023, Revenue Scotland will default to undertaking written tax related correspondence with registered SETS users via SMS through our SETS portal. 

Tax related emails received by Revenue Scotland will receive a response informing you that the request should be resubmitted via SMS on the SETS portal.  


  • Data security – Unlike email, SMS is a secure method of communication for personal taxpayer information (PTI).
  • Efficiency – If an enduring mandate is held, we can discuss PTI directly without further agreements needing to be put in place. 
  • Reduced communications - SMS helps us to answer your query on receipt of the initial request (email disclaimer not required). 
  • Audit trail - Information contained within the SMS is attached to the relevant transaction in SETS and saved for future reference and cannot be deleted. 
  • Redaction not required - SMS will enable you to easily read and retain a full history of the communication, without PTI being redacted which is operational practice for email communications.


Revenue Scotland will consider requests to submit a query via email on a case by case basis. If you need extra help, Revenue Scotland provides an Enhanced Support service. Please contact us clearly stating the reason why you feel communication via SMS cannot be achieved.

Help & Support 

How to create a secure message