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

5. Analysis Part C - Proposed Changes to the Use of Ordinary Post

13. Do you agree that service by ordinary post is a proportionate alternative means of communication to those taxpayers who do not have a digital means of communication or who otherwise opt out of electronic communications? Please provide an explanation for your answer.

Of those who answered this question quantitatively, the breakdown of views was as follows:

In general, respondents expressed strong support for Revenue Scotland using ordinary post to communicate with taxpayers where the taxpayer has not provided a means of electronic communications, has actively opted out of electronic communications, or where postal delivery is otherwise required.

Respondents generally considered ordinary post to be an accessible, reliable and proportionate alternative that would protect taxpayer choice and ensure that digitally excluded taxpayers could continue to receive their communications from Revenue Scotland.

Respondents also identified practical safeguards that Revenue Scotland should implement to protect taxpayers, including the use of appropriate class postal service according to the urgency and significance of the communication being sent and the need for a fair process for taxpayers to challenge the presumption of receipt.

Accessibility and inclusion

The most common theme raised by respondents, including tax professional bodies and several individual respondents, was the importance of ensuring that all taxpayers are able to communicate effectively with Revenue Scotland, regardless of their ability or willingness to engage digitally.

One professional body described ordinary post as an "essential alternative" for taxpayers who are digitally excluded and stressed the importance of maintaining this option to ensure continued access to the tax system.

Similarly, another professional body agreed that ordinary post represents a proportionate alternative means of communication.

Several individual respondents also supported retaining postal communications, with one describing ordinary post as the "most reliable form of communication" for taxpayers who opt out or cannot engage digitally. Another considered that communication method should remain a matter of taxpayer choice.

Reliability and practicality

One professional body and several individual respondents viewed ordinary post as a reliable and practical means of communication, particularly for taxpayers who may face barriers to using electronic communications.

Another professional body generally supported the continued use of post but expressed some reservations regarding whether second-class post would always be an appropriate substitute for digital communications, particularly where correspondence is time-sensitive or has significant consequences for taxpayers. They therefore suggested that the method of delivery should reflect the nature and urgency of the communication.

Fairness and taxpayer safeguards

It was noted by one professional body that any presumptions relating to delivery or receipt should be capable of being challenged where correspondence has not been received. The respondent emphasised that taxpayers should be able to rebut any presumption of delivery without facing an unreasonable evidential burden.

More broadly, professional bodies and several individual respondents considered that maintaining postal communications would act as an important safeguard within the wider communications framework, helping to reduce the risk of missed communications and unintended non-compliance.

14. Do you agree with the opportunities, benefits, challenges and risks associated with the use of ordinary post as set out below? Please provide an explanation for your answer.

The consultation document identified a range of opportunities, benefits, challenges and risks associated with the use of ordinary post. Potential benefits included reducing uncertainty around when correspondence is treated as having been received, generating cost savings for Revenue Scotland and making it easier for taxpayers to receive communications, as they would not need to be present to accept delivery or arrange collection. However, the consultation also recognised risks and challenges, including correspondence being sent to an incorrect postal address, which could result in non-receipt by the taxpayer and the accidental disclosure of protected taxpayer information. It also noted that postal delivery may be delayed for a variety of reasons, including industrial action, severe weather and operational delays.

Of those who answered this question quantitatively, the breakdown of views was as follows:

Benefits of postal communications

Professional bodies, and several individual respondents, considered that ordinary post continues to play an important role within the tax system. Respondents highlighted the accessibility and familiarity of postal communications, particularly for taxpayers who are digitally excluded or who prefer non-digital methods of communication.

Several respondents viewed postal communications as an important safeguard within a wider communications framework, helping to ensure that taxpayers continue to receive important information regardless of their ability to engage digitally.

Comparisons with digital communications

A common theme among one professional body and several individual respondents was that the risks associated with electronic communications should be considered alongside those associated with post. One professional body noted that many of the risks present in postal communications also exist within digital communications, albeit in a different form.

Respondents highlighted concerns relating to emails being filtered into spam folders, accidentally deleted, overlooked by recipients, or compromised by fraud and cyber security risks.

Importance of a fallback communication channel

Professional bodies and several individual respondents emphasised the importance of retaining postal communications as a fallback option where electronic communications may not be appropriate or where there is uncertainty about whether a communication has been received.

One professional body also suggested that, where ordinary post continues to be used, appropriate safeguards should be maintained or introduced to mitigate the risks of delay, non-delivery and misdelivery, helping to ensure communications remain reliable and effective.

Several individual respondents also viewed postal communications as an important safeguard for taxpayers who are digitally excluded or who prefer not to communicate electronically.

Communication and awareness

One professional body suggested that any transition towards greater use of digital communications should be supported by clear communication with taxpayers regarding the standards of service they can expect and the support available to them. The organisation also proposed that Revenue Scotland could benefit from a more visible “Taxpayer Charter”^[1] to support taxpayer understanding and awareness.

15. Where correspondence is served by ordinary post, do you agree with the proposal that second class post would primarily be used? Please provide an explanation for your answer.

Of those who answered this question quantitatively, the breakdown of views was as follows:

Cost-effectiveness and proportionality

Professional bodies and several individual respondents considered that second class post is a proportionate and cost-effective option for routine communications. One professional body noted that Revenue Scotland must administer taxes in an efficient and cost-effective manner and considered the use of second class post appropriate for most correspondence, provided exceptions remain for “genuinely time-critical or high importance documents” or where court rules require alternative methods.

Time-sensitive and high-importance communications

While broadly supportive of the proposal, some respondents, including professional bodies and several individual respondents, emphasised that not all correspondence should be treated in the same way. These respondents suggested that first class post should continue to be used where communications are particularly urgent, time-sensitive, or potentially significant for the taxpayer.

Examples cited included correspondence relating to statutory deadlines, compliance activity, penalties, or other matters where delays in delivery could have important consequences.

Respondents generally considered that the method of postage should reflect the nature and importance of the communication being issued.

Accessibility and taxpayer experience

One professional body highlighted the importance of considering taxpayers whose circumstances differ from the majority of users, including those residing overseas. They suggested that systems should be capable of identifying overseas addresses and applying appropriate postal methods rather than relying on standard second-class post in all cases.

Several individual respondents noted that delivery times may vary depending on location and individual circumstances and suggested that this should be considered when determining the most appropriate postal service to use. One respondent specifically noted that postal deliveries to island communities may require additional time and suggested that this should be reflected in communication arrangements.

More broadly, respondents who supported retaining postal communications emphasised the importance of ensuring that the service remains reliable and accessible for taxpayers who rely on non-digital communication methods.

16. Do you agree with the proposed rebuttable presumptions of delivery for service by first and second class ordinary post within the UK? Please provide an explanation for your answer.

Of those who answered this question quantitatively, the breakdown of views was as follows:

Support for rebuttable presumptions

Professional bodies and several individual respondents considered that rebuttable presumptions of delivery provide a practical and proportionate approach to managing correspondence sent by post. These respondents generally accepted the principle that a presumption of delivery may be necessary to support the effective administration of the tax system.

Fairness and taxpayer safeguards

A recurring theme among tax professional bodies and several individual respondents was the importance of ensuring that any presumption of delivery can be challenged where correspondence has not been received. Respondents emphasised that taxpayers should not face an unreasonable burden when seeking to demonstrate that a communication was not delivered.

Several respondents highlighted the need for clear guidance on the circumstances in which a presumption could be rebutted and the evidence that may be required. These respondents considered that the process should be straightforward and accessible to ensure a fair balance between Revenue Scotland and taxpayers.

Postal reliability and delivery issues

Professional bodies and several individual respondents highlighted factors that may affect postal delivery, including delays during busy periods, seasonal pressures, and local delivery issues. One professional body highlighted reports that second class post may sometimes be delivered less frequently in some rural areas because of staffing pressures.

Another professional body similarly observed that delivery times may be affected by location, seasonal postal pressures, and other exceptional circumstances. While generally supportive of the proposed presumptions, they considered it important that any framework reflects the practical realities of postal delivery.

Individual respondents also referred to concerns about postal reliability, particularly during holiday periods when letters may be delayed or prioritisation arrangements may affect delivery times. Some respondents also questioned how taxpayers would demonstrate non-delivery or delayed delivery where deadlines are important.

Impact on rural and remote communities

Professional bodies and individual respondents highlighted that delivery times can vary according to location and local circumstances, with specific concerns noted in relation to rural and remote communities.

These respondents considered that any framework for rebutting presumptions of delivery should allow sufficient flexibility to account for geographical differences and circumstances outside taxpayers' control, helping to ensure that taxpayers are not disadvantaged because of where they live.

17. If presumptions were introduced, on what grounds do you think these should be rebuttable by the intended recipient?

Non-receipt and delivery failures

The most frequently raised grounds for rebuttal related to situations where communications had not been received by the intended recipient. Respondents, including professional bodies and several individual respondents, highlighted a variety of reasons why this might occur, including postal delivery failures, incorrect addresses, delays in the postal system, or issues affecting electronic communications.

Several individual respondents noted that emails may be filtered into spam folders, inadvertently deleted, overlooked, or sent to outdated email addresses. Similarly, respondents highlighted that postal correspondence may be delayed, misdirected, or not delivered at all.

One professional body emphasised that these reflect realistic circumstances in which communications may fail to reach the intended recipient and should therefore be recognised within any rebuttal framework.

Reasonable evidence provided by taxpayers

A common theme across responses, including those from professional bodies and several individuals, was that taxpayers should be able to rebut any presumption of delivery by providing reasonable evidence demonstrating that a communication was not received.

Respondents suggested that evidence such as proof of an address change, issues with email access, postal delivery problems or other relevant circumstances should be considered when determining whether a presumption of delivery has been successfully challenged.

Several respondents emphasised that the process should be proportionate and should reflect the practical difficulties that taxpayers may encounter in demonstrating that a communication was not received.

Burden of proof and fairness

One professional body and several individual respondents stressed the importance of ensuring that any evidential requirements do not place an unreasonable burden on taxpayers.

These respondents considered that presumptions of receipt should be readily rebuttable where there is a credible explanation for non-receipt. Concerns were raised that overly onerous evidential requirements could create an imbalance between Revenue Scotland and taxpayers, particularly where taxpayers have limited means of proving that a communication was not received.

Respondents therefore emphasised the need for a fair and accessible approach that takes account of individual circumstances.

Guidance and clarity

Several respondents, including professional bodies, highlighted the importance of clear guidance explaining the circumstances in which a presumption may be rebutted and the types of evidence that may be accepted.

These respondents considered that detailed guidance would help provide certainty for taxpayers and support a fair balance between Revenue Scotland and taxpayers when disputes arise regarding whether a communication has been delivered or received.

"Detailed guidance on the evidential requirements to rebut presumption of receipt is vital to ensure a fair balance of powers between Revenue Scotland and taxpayers." – Chartered Institute of Taxation (CIOT).

18. Relatedly, what steps could be taken to address the risks set out above? Are there other risks or issues which should be considered and addressed?

The consultation document recognised risks and challenges associated with the use of ordinary post, including correspondence being sent to an incorrect postal address, which could result in non-receipt by the taxpayer and the accidental disclosure of protected taxpayer information. It also noted that postal delivery may be delayed for a variety of reasons, including industrial action, severe weather and operational delays.

Digital exclusion and accessibility

Several individual respondents highlighted the importance of ensuring that taxpayers who are unable or unwilling to engage digitally are not disadvantaged by any changes to Revenue Scotland's communications framework. One respondent argued that paper correspondence should remain the default method of communication, with taxpayers actively choosing to receive communications electronically.

Other respondents emphasised the importance of maintaining multiple communication options and ensuring that any transition to greater use of electronic communications is clearly communicated to taxpayers.

Security and fraud risks

One individual respondent identified a number of risks associated with increased use of electronic communications, including data breaches, phishing attacks, and concerns about increased reliance on digital identity systems. They considered that such risks should be carefully managed as part of any move towards greater digital communication.

More broadly, one professional body emphasised the importance of consistent risk mitigation across both digital and postal communication channels, including ensuring that communications are sent only to the intended recipient and that appropriate data protection safeguards are maintained.

One professional body highlighted the importance of maintaining accurate taxpayer contact information as a means of reducing communication failures. They suggested that risks associated with postal communications could be mitigated through maintaining accurate address data and providing taxpayers with clear and accessible mechanisms to update their contact details when circumstances change.

They also suggested that consistency between digital and postal communication processes would be important. For example, both postal and electronic databases should be checked before issuing bulk communications to help ensure compliance with data protection requirements and reduce the risk of communications being sent to the wrong recipient.

Importance of alternative communication channels

Several respondents highlighted the value of retaining multiple communication channels. One respondent advocated "multiple options for communications", while others suggested that maintaining postal communications would provide an important safeguard where electronic communications may not be appropriate or where there is uncertainty regarding whether a communication has been received.

These respondents generally considered that retaining alternatives to electronic communications would help reduce the risk of taxpayers missing important information and support greater accessibility and inclusion.

Other risks and considerations

One individual respondent observed that it may not be possible to identify all potential risks in advance and noted that unforeseen issues may emerge over time. This respondent therefore implied the need for ongoing monitoring and review of any new communications framework.

19. How much notice would taxpayers and agents need for these changes, and how could Revenue Scotland best communicate it?

Length of notice period

Most respondents who expressed a view considered that taxpayers and agents should be given adequate time to prepare for any changes to Revenue Scotland's communications framework.

Views differed regarding the appropriate length of any notice period. Several respondents suggested that six months would provide sufficient time for taxpayers and agents to prepare for the changes. Other respondents favoured a longer period, with some suggesting that at least 12 months' notice should be provided.

Another professional body suggested a transition period of between six and twelve months would provide time for taxpayers and agents to adapt while supporting awareness raising activities.

A transition period of between six and twelve months was also suggested by one professional body as a proportionate approach, allowing time for awareness-raising activities and for taxpayers and agents to adapt to the new arrangements. One individual respondent suggested that implementation at the start of a financial year could help maximise awareness and provide a clear transition point.

One professional body did not specify a notice period but highlighted the importance of a clear transformation roadmap and phased implementation approach that would allow businesses and advisers to plan effectively.

"A generous lead-in period should be given to give taxpayers time to adapt to any changes made ." - Low Incomes Tax Reform Group (LITRG).

Communications and awareness-raising

Many respondents stressed the importance of a comprehensive communications campaign to accompany any changes.

Individual respondents emphasised the need for extensive publicity. Respondents generally considered that communication should not rely solely on digital channels and should make use of a range of methods, including postal communications, email, media activity, and wider publicity campaigns.

One professional body stressed the need to contact existing taxpayers and agents through their current communication channels, both to raise awareness and to provide reassurance that future digital communications are legitimate.

One professional body and an individual respondent both highlighted the need to consider taxpayers who may not regularly access digital services. The individual respondent argued that every registered taxpayer should receive written notification by post, while the tax professional body emphasised the importance of ensuring all taxpayers have adequate opportunity to understand and respond to the changes.

Stakeholder engagement and phased implementation

Professional bodies highlighted the importance of ongoing stakeholder engagement throughout implementation. One professional body pointed to lessons from New Zealand Inland Revenue's digital transformation programme, highlighting the value of customer-focused service design, stakeholder engagement, and phased delivery. The organisation also stressed the importance of providing businesses with a clear transformation roadmap to support planning and adaptation.

Another professional body suggested that consideration could be given to a period of parallel operation of digital and postal communications during the transition. The organisation considered that this could help build user confidence, identify practical issues, and support a smoother transition to the new arrangements.

Respondents also emphasised the value of ongoing engagement with stakeholders during implementation. One professional body suggested that a forum similar to HMRC's Digitising Post Forum could help identify operational issues, inform system design, and support communication with taxpayers and agents. Professional bodies were also identified as having a potential role in supporting awareness-raising activity and helping taxpayers adapt to the changes.