You can make an amendment to a tax return up to 12 months after the filing date of that return.
The SAT return can be amended online through the SETS portal:
- on the ‘Dashboard’, select ‘all returns’;
- select the relevant return from the list of returns;
- then select the ‘Amend’ option.
This will then take you into the SAT return summary where you can begin making the necessary amendments.
Once you select ‘submit return’ you will be asked ‘Do you want to request a repayment from Revenue Scotland?’. Use the radio buttons to select ‘yes’ or ‘no’.
If you select ‘yes’, you will be asked how much you are claiming for repayment. Use the box to enter the amount you wish to request. You will also be asked to provide bank details for the account you wish the repayment to be made to.
Any claim for a repayment after 12 months (and for a period of up to 5 years after the filing date- RSTP7003) must be made in writing to SAT@revenue.scot. You must clearly set out the reasons why a repayment is being sought.