RSTP6006 - Review
Circumstances under which you can request a review of our decisions
You can request us to review a decision which we have made if it falls within the list of ‘appealable’ decisions in RSTP6002 or RSTP6004, but no review can be requested in relation to a decision by us:
- to amend your self-assessed tax return while an enquiry is in progress and the enquiry has not been completed (see RSTP1004);
- which you have already given a notice of appeal to the tribunal about (see RSTP6008), or the tribunal has already determined that matter; or
- which you have already entered into a settlement agreement with us about, unless you have withdrawn from the agreement (see RSTP6013).
If you have requested a review you can seek to enter into mediation (see RSTP6007) and/or a settlement agreement at any time before the review is concluded (see RSTP6013).
Special rules apply in relation to a LBTT land transaction involving joint buyers or a buyer which is a trust (see RSTP6015).
Complaints will be dealt with under our complaints policy.
Requesting a review
You must request a review by notifying us (a ‘notice of review’), and specifying the grounds of the review, within 30 days of:
- the date on which you were notified of the appealable decision;
- if you have entered into a settlement agreement with us but have subsequently withdrawn from the agreement (see RSTP6013), the date of your withdrawal; or
- if it is in relation to a decision by us to amend your self-assessment while an enquiry is in progress (see RSTP1004), the date we notified you that the enquiry was completed. If no such notice was given, the date three years after the filing date (see RSTP1000) or the date three years after the date on which you made the return, if it was made after the filing date.
You must give a notice of review by writing to us at the contact address on our website, clearly marking the letter with ‘Notice of review’.
Late notice of review
If you wish to give a notice of review after the time limit, we will consider your request and notify you of our decision. You must make the request by writing to us at the contact address on our website, clearly marking the letter with ‘Request for late notice of review’ and setting out the grounds on which you wish to give a late notice of review.
We must agree to your request if we are satisfied that:
- you have a reasonable excuse for not notifying us about your request before the time limit (see RSTP6009); and
- you have made the request without unreasonable delay after the reasonable excuse ceased to apply.
If we do not agree to your request, or give our agreement only on limited grounds, you can apply to the First-Tier Tribunal for Scotland to give its permission to your request. The application must clearly state that you are seeking the permission of the First-tier Tribunal for Scotland to allow you to give a late notice of review, and include the reason why the notice of review was not provided in time.
Further guidance on how to apply to the First-Tier Tribunal for Scotland in these circumstances is available on the Scottish Tax Tribunals website, or you can email the Scottish Tax Tribunals at: taxtribs@scotland.gsi.gov.uk.
If the First-Tier Tribunal for Scotland gives its permission we must accept your request and you can then give us a notice of review.
You must give a notice of review by writing to us at the contact address on our website, clearly marking the letter with ‘Notice of review’.
Carrying out a review
Once you have given us a notice of review, subject to the exceptions below we must:
- notify you* about our view of the matter in question no later than 30 days after we received the notice, unless it is reasonable for this time limit to be longer; and
- review the matter in question.
* ‘You’ in this circumstance does not include an agent. We must notify the appellant of our view, but a copy of the notification may be given to the agent (see section 250(3) of the RSTPA 2014).
We will not carry out a review if:
- you have already given a notice of appeal (see RSTP6008) in relation to the same matter against which the notice of review concerns;
- you have already given a notice of review in relation to the same matter; or
- we have previously concluded a review in relation to the same matter.
The nature and extent of the review which we carry out will be as appears appropriate to us in the circumstances. In particular we must take into account:
- steps taken before the beginning of the review:
- by us in deciding the matter in question; and
- by any person in seeking to resolve the disagreement about the matter in question;
and
- any representations you have made at a stage which gives us a reasonable opportunity to consider them.
In concluding our review we can uphold, vary or cancel the original decision which you asked to be reviewed.
Notifying you about our conclusions
We must notify you** about the conclusions of our review (and the reasoning behind those conclusions) no later than 45 days from the day we notified you about our view of the matter in question. This time limit may be varied if both you and we agree to do so.
If we do not notify you** about the conclusions of our review within this time period, the review is treated as having concluded that our view of the matter in question has been upheld, and we must notify you of that fact.
** ‘You’ in this circumstance does not include an agent. We must notify the appellant about the conclusions of our review, but a copy of the notification may be given to the agent (see section 250(3) of the RSTPA 2014).
Effect of the conclusions of a review
The conclusions of a review have the effect of a settlement agreement (see RSTP6013) unless you dispute our conclusions and, in relation to the same matter, either:
- agree with us to enter into mediation (see RSTP6007); or
- give a notice of appeal to the tribunal (see RSTP6008).
If the notice of review was given in relation to a decision by us regarding an information notice (or a requirement in such a notice), and the conclusions of the review either uphold or vary the information notice or requirement, then you (the person given the information notice) must comply with the information notice or requirement within such period as is reasonably specified by us. This rule does not apply if you agree to enter into mediation with us or give a notice of appeal to the tribunal.
Ref ID
RSTP6006
Archive Date
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