Contact Us

Communicating with us during Covid-19

Our Support desk is now closed to protect the health and well-being of our staff. Agents with a query who have access to SETS should contact Revenue Scotland through the secure messaging service.

For taxpayers or agents with no system access, queries will be dealt with by email. Please send LBTT queries to and SLfT queries to

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

Media Enquiries

All media enquiries should be emailed to

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

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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