Section 95 Determination of tax chargeable if no return madeI1

(1)

This section applies where—

(a)

Revenue Scotland has reason to believe that a person (“P”) is chargeable to a devolved tax,

(b)

P has not made a tax return in relation to that liability, and

(c)

the relevant filing date has passed.

(2)

“The relevant filing date” means the date by which Revenue Scotland believes a return was required to be made.

(3)

Revenue Scotland may make a determination (a “Revenue Scotland determination”) to the best of its information and belief of the amount of tax to which P is chargeable.

(4)

Notice of the determination must be given to P and must state the date on which it is issued.

(5)

P must pay the tax chargeable as a result of the determination immediately on receipt of notice of the determination.

(6)

No Revenue Scotland determination may be made more than 5 years after the relevant date.

(7)

The relevant date is—

(a)

the relevant filing date, or

(b)

such other date as the Scottish Ministers may by order prescribe.

Annotations

Commencement

I1: S. 95 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)