# Revenue Scotland and Tax Powers Act 2014, Section 95: Determination of tax chargeable if no return made


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/95 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.