Modernising Revenue Scotland’s tax administration framework – communications from Revenue Scotland to taxpayers

Revenue Scotland is the tax authority responsible for administering and collecting Scotland’s fully devolved taxes. This consultation considers a range of measures aimed at modernising its communications framework, including making digital communications the default method of contacting taxpayers and establishing new rules regarding proof of transmission and presumed receipt of communications. 

In our response, we recognise the potential benefits of a more modern and efficient communications framework but stress the need for appropriate safeguards. We highlight the importance of protecting digitally excluded taxpayers through an effective opt-out mechanism, maintaining accessible alternatives to digital communications and ensuring that taxpayers can challenge any presumption of receipt.  

Our response focuses on the perspective of the unrepresented taxpayer and the communications most relevant to individuals. While Revenue Scotland’s current taxes affect relatively few unrepresented taxpayers, we consider it important that any new framework is designed to meet the needs of a broader range of taxpayers, should Revenue Scotland’s remit expand in future.