RSTPA Legislation Guidance

RSTP1000 - This guidance is intended to supplement and clarify the detail contained in The Revenue Scotland and Tax Powers Act 2014 and supporting subordinate legislation, which are listed separately on our website.

All references in this guidance to:

  • the ‘filing date’ for a tax return has the meaning as defined in section 82 of the RSTPA 2014: the ‘date by which that return requires to be made by or under any enactment’.

For ease of reference the various filing dates for each type of tax return are provided in column 4 of the table in RSTP3005 and more generally can be found in the taxpayer guidance for LBTT and SLfT (see below);

Further guidance on the operation and function of the Scottish Tribunals is available on the Scottish Tribunals website (, or you can email the Scottish Tribunals at:

Note: All links to the website are provided for ease of reference but you should be aware that the content displayed may not always reflect the most up-to-date legislation and we therefore take no responsibility for your reliance on it.