Dispute Resolution Process
The various dispute resolution channels available are intended to give both the taxpayer and the tax authority the best possible chance of resolving issues without reference to the courts.
Further information is available from the RSTPA legislation guidance (RSTP6001 - Chapter 6).
Options such as review and mediation offer a quicker and cheaper alternative to resolving disputes than resorting to the courts. If the dispute has still not been resolved via review or mediation, then it can be taken to the Scottish Tribunals which specialise in tax disputes. Revenue Scotland will always aim to resolve all disputes at the earliest possible stage.