RSTP6014 - Postponement of tax pending a review or appeal

RSTPA guidance on applying, in exceptional circumstances, for postponement of LBTT, penalties or interest pending the outcome of a review or appeal.

Where a review, mediation or appeal is underway any tax or interest charged to you, or penalties imposed on you, remains due and payable to us as normal.

You may make an application to us for the postponement of payment of any such tax, penalties or interest due in relation to LBTT. No application will be considered for postponement of tax, penalties or interest due in relation to SLfT.

We will assess the application upon receiving it but will only grant postponement if we consider there to be exceptional circumstances in relation to your application which justify postponement. We can grant the application in whole or in part, and subject to conditions that we consider appropriate to impose.

A decision by us as to whether or not to grant the application is a reviewable or appealable decision (see RSTP6002).

RSTPA 2014 section 245

The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015

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