Revenue Scotland has made some operational changes in response to the COVID-19 pandemic and subsequent government guidance.

Temporary changes to payments to Revenue Scotland.


Temporary changes to be introduced from 1 May:

As Revenue Scotland is temporarily unable to accept incoming post (paper returns and cheques), the way in which payments to Revenue Scotland are made has changed.

  • Payments to Revenue Scotland made from 1 May onwards, must be made by BACS or Direct Debit
  • Cheques can no longer be accepted from 1 May

Any cheque payments received after 4 May will be handled as follows:

  • cheques dated 30 April or earlier will be processed, but subject to delay
  • cheques dated 1 May or after will be rejected, but subject to delay

Further information and detail on payment methods is available here

For more information, contact the Revenue Scotland by email:

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