Compliance and Dispute Resolution

At the heart of Revenue Scotland's core function to collect and manage the devolved taxes is a responsibility for protecting the revenue against tax fraud and tax avoidance.

Revenue Scotland wants to make it as easy and convenient as possible for taxpayers to understand and comply with their duties and identify and address risks that might make it difficult to comply with those duties.

Our approach to compliance activity is broad, from enabling measures and activities designed to help taxpayers assess their tax obligations themselves, through to the use of our statutory powers.

Our Compliance Strategy sets out our risk-based approach to compliance, centred on three key elements:

  1. Enabling - helping taxpayers comply with their tax obligation
  2. Assurance - helping taxpayers get to the right position
  3. Resolution - solving disputes and pursuing non-compliance