RSTP1002 - Taxpayer amendment of a tax return

RSTPA guidance on the rules regarding a taxpayer being able to amend their tax return within 12 months of the filing date.

You can amend your devolved tax return within 12 months of the filing date by notifying us, unless we have amended your return either:

  • during an enquiry (see RSTP1004); or
  • at the closure of an enquiry (see RSTP1006).

Separate guidance is available on our website covering:

If your amended return contains an inaccuracy, depending on the circumstances and the nature of the inaccuracy you may be liable to a penalty (see RSTP3011).

RSTPA 2014 section 83

RSTPA 2014 section 87(3)

RSTPA 2014 section 93(4)

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