Taxpayers and their agents will have the right to request that Revenue Scotland reviews any decision that affects whether a person is liable to pay tax, the amount of tax due, the date the tax is due and payable and the imposition of a penalty or interest.
The taxpayer must request a review within 30 days of notification of the decision in question.
A review of the decision will be carried out by someone who was not involved in making the decision being reviewed. The outcome will be communicated formally to the taxpayer. The tax authority must normally respond to the taxpayer within 30 days of the request for the review, and has another 45 days to carry out the review and notify the taxpayer of the outcome. Any decision that is reviewable is also appealable. If a taxpayer has given notice of appeal to the Tribunal, they cannot subsequently ask for a review.