Revenue Scotland and Tax Powers Act 2014 section 96

Determination to have effect as a self-assessment

Section 96 explains the legal status of a Revenue Scotland determination and how it is treated for the purposes of collecting and enforcing payment of tax.

• A Revenue Scotland determination is treated as though it were a self-assessment made by the taxpayer themselves
• This treatment applies specifically for enforcement purposes, meaning the collection and recovery provisions under Part 10 of the Act
• Revenue Scotland can therefore use the same enforcement tools to collect tax under a determination as it would for an unpaid self-assessed liability
• The taxpayer remains liable for any penalties arising from their failure to submit a tax return, regardless of the determination