Modernising Revenue Scotland's tax administration framework – communications from Revenue Scotland to taxpayers: Consultation Analysis

1. Introduction

This report provides an analysis of responses to the Scottish Government consultation ‘Modernising Revenue Scotland's tax administration framework – communications from Revenue Scotland to taxpayers: Consultation - gov.scot’ (hereafter referred to as “the consultation”). It also summarises the Scottish Government’s consideration of the points raised and outlines potential next steps.

The consultation ran for thirteen weeks between 23 March 2026 and 22 June 2026. It sought views on proposals to modernise Revenue Scotland's communications framework by enabling the use of electronic communications as the default method of communication with taxpayers, while retaining postal communications for taxpayers who choose to opt out or who are digitally excluded.

The consultation also sought views on a range of related issues, including proposed arrangements for electronic and postal communications, presumptions of delivery and receipt, taxpayer safeguards, and considerations relevant to a number of statutory impact assessments.

A total of 15 responses were received. Responses were submitted by both individuals and organisations, including tax, legal and professional representative bodies.

Responses were received through the Scottish Government's Citizen Space platform and by email.

Some respondents provided comments in a narrative format rather than responding directly to the consultation questions. These responses have been analysed alongside other responses and considered under the sections of the report to which they were most relevant.

The analysis identifies the main themes emerging from the consultation responses. Illustrative quotations have been included where appropriate to reflect the range of views expressed. Not all comments are reported separately; however, all substantive responses were considered as part of the analysis. One item of correspondence received during the consultation period did not contain sufficient information to be treated as a substantive consultation response and has therefore not been included in the analysis.

Where permission was granted, consultation responses have been published at: www.consult.gov.scot. Nine respondents requested that their response be published anonymously. A summary of respondents is provided in Table 1.

Given the nature of the issues consulted on, the Scottish Government has engaged with Revenue Scotland in preparing this analysis and in developing the Scottish Government’s response.

The Scottish Government would like to thank all individuals and organisations who took the time to respond to the consultation. The views and evidence provided by respondents have informed the analysis presented in this report and will support consideration of any future changes to Revenue Scotland's communications framework.

Respondent: Category

• Mr G. Robertson: Individual
• Anonymous (9 respondents): Individual
• Law Society of Scotland: Organisation
• Chartered Institute of Taxation (CIOT): Organisation
• Association of Chartered Certified Accountants (ACCA): Organisation
• Low Incomes Tax Reform Group (LITRG): Organisation
• Association of Taxation Technicians: Organisation