# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 12: Changes in particulars


(1) A person who has made a notification under section 18(3) of the Act or under regulation 9(2) at any time shall also, as appropriate, notify Revenue Scotland about the following matters—
(a) any inaccuracy or inadequacy in the information, particulars or details contained in or provided with the original notification,
(b) any change in circumstances that causes that information or those particulars or details to become inaccurate or inadequate, or
(c) any change in circumstances relating to that person, that person’s business or any other matter with respect to which particulars are contained in the Scottish Aggregates Tax register.
(2) A notification required by this regulation must—
(a) be given in writing,
(b) provide full particulars enabling the register kept by Revenue Scotland to be kept up to date, and
(c) be delivered to Revenue Scotland within 30 days.
(3) The first of those 30 days begin, as the case requires, on—
(a) the day after the person discovers that the original notification was inaccurate or is in a position to rectify the inadequacy in that notification (see paragraph (2) above), or
(b) the day after the change in circumstances occurred (see paragraphs (3) and (4) above).
(4) The full particulars referred to in paragraph (2) above include (but are not limited to)—
(a) the nature of the relevant inaccuracy, inadequacy or change,
(b) the date on which the inaccuracy in the original notification was discovered or the inadequacy could be rectified,
(c) the date on which the change occurred,
(d) the nature of the inaccuracy, inadequacy or change, and
(e) the correct information, particulars or details.
(5) A relevant change of circumstances under paragraph (3) or (4) above includes (but is not limited to)—
(a) the person’s name, trading name, address or principal place of business,
(b) the person’s status (namely, as sole proprietor, partner, unincorporated body, or body corporate),
(c) the name and address of a partner or a change in the membership of a partnership,
(d) the name and address of a trustee or beneficiary of a trust,
(e) the site details.
(6) Revenue Scotland may, on their own initiative or following a notification under this regulation, correct an entry in the register in a case where they are satisfied that it should be corrected or otherwise brought up to date.
(7) Where a person makes a notification under this regulation that is or becomes inaccurate, inadequate or misleading, the provisions of paragraphs (1) to (6) above shall likewise apply to that notification.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/12 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.