RSTP1009 - Revenue Scotland correction

RSTPA guidance on the power of Revenue Scotland in certain circumstances to amend a tax return to correct an obvious error or omission.

Circumstances and content of a Revenue Scotland correction

We may amend your tax return to correct an obvious error or omission. We will notify you of such a correction, and it has the same effect for tax purposes as if it were an amendment by you (see RSTP1002). An ‘error’ includes an arithmetical mistake or an error of principle (such as entering your forename and surname the wrong way around).  

Time limit for making a Revenue Scotland correction

We cannot make such a correction more than 12 months after the tax return was made (that is, the date we received the return).

Time limit for rejecting a Revenue Scotland correction

You may reject the correction but only:

  • by amending the return no later than 12 months from the filing date (see RSTP1002) so as to reject the correction; or
  • if the 12 month amendment period has expired, by notifying us that you reject the correction within three months, beginning with the date on which our notice of correction was issued to you.

If you reject the correction in either of the circumstances above then the correction will be reversed and the original position restored.

RSTPA 2014 section 84


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