RSTP7002 - Claim for relief against double assessment

RSTPA guidance on making a claim for relief when a taxpayer believes they have been assessed for tax more than once for the same matter.

If you believe that you have been assessed for tax more than once for the same matter (for example, if you have been assessed for tax twice in respect of the same transaction) then you can make a claim to us for relief against any double charge.

You can make the claim by writing to us (clearly marking the letter with ‘Claim for relief against double assessment’) at the contact address provided on our website.

You must:

  • make the claim within five years of the filing date (see RSTP1000) of the later of any tax returns to which the double assessment relates;
  • provide a declaration that all the particulars given in your claim are correctly stated to the best of your information and belief; and
  • keep and preserve certain records which may be needed to make a correct and complete claim (see LBTT9001 and SLfT8001). You may be liable to a penalty if you fail to keep and preserve these records as required (see RSTP3002).

Your claim should also:

  • state that you are making a claim under section 106 of the Revenue Scotland and Tax Powers Act 2014;
  • state the tax and amount that you are seeking relief against;
  • state the grounds on which you believe the double assessment has occurred, including details of any previous charge; and
  • provide supporting statements, documents and any other information which we might reasonably require to determine whether and, if so, the extent to which the claim is correct.

You can amend your claim by notifying us as above, but also stating the grounds on which you are amending the original claim. No amendment may be made:

  • more than 12 months after the day on which the original claim was made; or
  • if we give you a notice of enquiry (see RSTP7007), during the period beginning with the day on which that notice is given and ending with the day on which the enquiry is completed.

If we accept your claim, we will:

  • repay or discharge the amount as soon as is practicable; and
  • if you had already paid the amount which is the subject of the claim for relief, we will repay the amount with interest (see RSTP4004).

We will not accept a claim for relief which would lead to a repayment of tax unless you provide documentary evidence that the tax has been paid.

If we reject your claim, you can give a notice of review (see RSTP6006) or appeal (see RSTP6008) against our decision.

Once we have received your claim we may decide to:

  • open an enquiry in relation to your claim (or amendment of a claim) - see RSTP7007; or
  • correct the claim for an obvious error or omission – see RSTP7008.

If the claim contains a careless or deliberate inaccuracy which amounts to, or leads to, a false or inflated claim for relief or repayment then you may be liable to a penalty. See RSTP3011 for further guidance.

RSTPA 2014 section 106

RSTPA 2014 schedule 3 paragraphs 1, 2, 10 and 12

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