Revenue Scotland and Tax Powers Act 2014 section 97

Determination superseded by actual self-assessment

Section 97 explains what happens when a taxpayer files a tax return after Revenue Scotland has already made a determination of the tax owed, and the time limits and procedural rules that apply.

• A self-assessment included in a taxpayer's own tax return will supersede (replace) a Revenue Scotland determination for the same tax
• The taxpayer must file the return within the later of two deadlines: five years from when the determination power first became exercisable, or three months from the date of the determination
• If both deadlines have passed, the taxpayer can no longer supersede the determination by filing a return
• If Revenue Scotland has already begun recovery proceedings for tax charged under a determination, those proceedings can continue for any amount still due under the replacement self-assessment

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