Where the taxpayer is dissatisfied with the outcome of a review, or at any other stage, taxpayers may ask Revenue Scotland to enter mediation to seek to reach agreement without appeal. Revenue Scotland will agree to mediation except where it believes that to do so is not in the public interest.
Entering into mediation requires the consent of the taxpayer. The taxpayer may withdraw from mediation at any point before settlement with review and appeal rights preserved. But the taxpayer may not seek review or appeal once a settlement agreement has been reached and signed.