RSTP7001 - Claims for relief etc. not in a tax return
Chapter 7 of the RSTPA guidance covering claims not in a tax return and which are for tax relief, repayment of tax or tax to be discharged.
In certain circumstances you can make a claim (or an amendment to a claim) to us for relief against tax, whether by means of an amount being repaid or discharged. This guidance covers such claims and reflects the provisions of sections 106 to 118 of and schedule 3 to the RSTPA 2014.
We can refuse your claim in certain circumstances (see RSTP7005), for example where repaying or discharging an amount of tax would unjustifiably enrich you (see RSTP7006). Where we reject your claim, you can give a notice of review (see RSTP6006) or appeal (see RSTP6008) against our decision.
We can also open an enquiry into your claim (see RSTP7007) or correct it for an obvious error or omission (see RSTP7008).
The guidance does not cover other types of claims for repayment, relief, credit etc. which are required to be included in a tax return or an amendment of a tax return. These are covered elsewhere under the tax-specific guidance for LBTT and SLfT as follows:
- LBTT1005 for claims for repayment under section 10 of the LBTT(S)A 2013 (substantial performance without completion);
- LBTT1006 for claims for repayment under section 11 of the LBTT(S)A 2013 (contract providing for conveyance to third party);
- LBTT3010 for claims for relief listed in section 27 of the LBTT(S)A 2013 (reliefs);
- LBTT4021 for claims for repayment under section 32 of the LBTT(S)A 2013 (contingency ceases or consideration ascertained);
- LBTT6024 for claims for repayment under paragraph 25 of schedule 19 to LBTT(S)A 2013 (agreement for lease substantially performed);
- SLfT6001 for claims for credit and bad debt relief under sections 18 and 19 of the LT(S)A 2014; and
- SLfT7001 for claims for credit in relation to the Scottish Landfill Communities Fund.
Unless indicated otherwise, in this chapter of guidance:
- ‘contract settlement’ is a legally binding agreement between us and another party in relation to any person’s liability to pay a sum of money to us in relation to the devolved taxes. See RSTP5002 for further 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 makes a claim to us for relief, repayment or discharge of tax.
The guidance is structured as follows: