Revenue Scotland and Tax Powers Act 2014 section 135

Information notices: general restrictions

Section 135 sets out the general restrictions that apply to information notices issued by Revenue Scotland, limiting what documents can be demanded and when such notices can be issued.

• An information notice can only require a person to produce a document if that document is already in their possession or under their control.
• Documents that were created entirely more than five years before the date of the notice cannot normally be required, unless a tribunal has approved the notice.
• Where Revenue Scotland wishes to check the tax position of a deceased person, the information notice must be issued within three years of the person's death.
• These restrictions provide safeguards for taxpayers by placing clear boundaries on Revenue Scotland's information-gathering powers.