Revenue Scotland and Tax Powers Act 2014 section 98

Assessment where loss of tax

Section 98 sets out the circumstances in which a Revenue Scotland officer may raise a tax assessment to recover devolved tax that has been lost or under-collected.

• A designated officer may act where they honestly and reasonably believe there has been a loss of devolved tax
• This covers situations where tax has not been assessed at all, where an existing assessment has proved insufficient, or where excessive relief has been claimed or granted
• The officer may issue an assessment for the amount, or additional amount, needed to make good the tax loss to the Crown
• The assessment is based on the officer's opinion of what ought to have been charged