RSTP2001 - Investigatory powers of Revenue Scotland

We need to be able to check that the correct amounts of tax have been paid at the right time in order to carry out our general function which is the collection and management of the devolved taxes.

To do this we may need to:

• issue information notices, gather information and examine documents; or
• inspect premises and any equipment and documents held on those premises.

This guidance describes the investigatory powers that we have in these areas.

Unless indicated otherwise, in this chapter of guidance:

• ‘we’, ‘us’ or ‘our’ means Revenue Scotland. ‘We’, ‘us’ or ‘our’ also includes Registers of Scotland or the Scottish Environment Protection Agency where either is carrying out a function delegated to it by us under section 4 of the RSTPA 2014; and
• ‘you’ or ‘your’ means a person who has been given an information notice, notice of inspection or has received a request from us in relation to any of our investigatory powers.

The guidance is structured as follows: