# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 23: Making of returns


(1) Subject to paragraph (3) below, unless Revenue Scotland agree otherwise, a registrable person must, in respect of each accounting period, make a return to Revenue Scotland.
(2) Subject to paragraph (3) below, a registrable person must make each return not later than 30 days following the end of the accounting period to which it relates.
(3) Where Revenue Scotland consider it necessary in the circumstances of any particular case, it may—
(a) vary the length of any accounting period or the date on which it begins or ends or by which any return must be made,
(b) allow or direct the registrable person to make a return in accordance with sub-paragraph (a) above,
(c) allow or direct a registrable person to make returns to a specified address,
and any person to whom Revenue Scotland gives any direction such as is referred to in this regulation must comply therewith.
(4) A return under this regulation must also include a declaration by the taxpayer that the return is, to the best of the taxpayer’s knowledge, correct and complete.
(5) However, where the taxpayer authorises an agent to complete the return, the agent must certify in the return that the taxpayer has declared that the information provided in the return is, to the best of the taxpayer’s knowledge, correct and complete.

---
Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/23 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.