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

2. Summary of Consultation Responses

Responses to the consultation demonstrated a range of views on the proposed changes to Revenue Scotland's communications framework. While many respondents supported aspects of the proposals, particularly the aim of modernising communications and increasing the use of electronic channels, views were often mixed and varied across different elements of the consultation.

Respondents generally acknowledged the potential benefits associated with greater use of electronic communications. Positive views included improved administrative efficiency, reduced costs, faster communication, and alignment with wider public sector approaches to service delivery. Some respondents also considered that increased use of electronic communications would improve accessibility and convenience for many taxpayers and agents.

However, support for greater use of electronic communications was frequently qualified. Across the consultation, respondents expressed mixed views regarding the extent to which communications should move away from postal methods. While some respondents favoured a greater digital-first approach, others emphasised the continuing importance of paper-based communications and argued that postal correspondence should remain available in a wider range of circumstances.

A key theme throughout responses was concern that increased reliance on digital communications could disadvantage those who are unable or unwilling to engage digitally. Respondents raised concerns relating to digital exclusion affecting a range of groups, including older people, disabled people, low-income households, and those living in rural and island communities.

Respondents emphasised the importance of maintaining alternative communication channels and ensuring that taxpayers continue to be able to engage with Revenue Scotland in ways that meet their individual circumstances. As a result, many respondents stressed the need for alternative communication channels, accessible processes and appropriate opt-out arrangements.

Views on the future role of postal communications were similarly mixed. Many respondents highlighted the importance of retaining postal communications as a medium for communications within Revenue Scotland’s overall communications framework. While views differed regarding the extent to which communications should be delivered electronically, respondents frequently emphasised the value of retaining paper-based communications, particularly for taxpayers who are digitally excluded or for communications relating to sanctions or formal legal notices.

Respondents also identified concerns regarding the reliability and security of electronic communications. Respondents raised issues including the risk of communications being overlooked, diverted to spam folders, or sent to outdated contact details. These concerns contributed to reservations about increased reliance on electronic channels for important communications.

Mixed views were also raised regarding proposals relating to presumptions of delivery and receipt, with respondents emphasising the need for appropriate safeguards and fair processes for taxpayers seeking to challenge a presumption of receipt.

Overall, consultation responses reflected broad support for the objective of modernising Revenue Scotland's communications framework, but more varied views regarding how this should be achieved in practice. Across the consultation, respondents highlighted the importance of ensuring that any future communications framework is accessible, proportionate, secure and capable of meeting the needs of different groups of taxpayers.

Next Steps

The Scottish Government has carefully considered the views expressed by respondents. The consultation responses will inform policy development, including further stakeholder engagement on the issues raised as part of this consultation, and consideration of potential changes to Revenue Scotland's communications framework. The responses will also contribute to the development of relevant impact assessments and support further assessment of the operational, administrative and taxpayer impacts associated with any future changes.