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

Glossary

Communications transmitted via means of an electronic communications network or by other means, but in an electronic form. This would include sending information through digital means such as email, text, secure online portals, or other electronic platforms, such as the secure message service through the Scottish Electronic Tax System (SETS). It may also include other forms of electronic communications such as social media.

Postal service using First or Second Class mail without tracking.

Postal service with tracking and signature on delivery.

Legal presumption that something is assumed to be true, unless there is evidence to show otherwise.

A commitment to change the system of public services to be preventative, to better join up and to be efficient, in order to better deliver for people.

A notice issued by Revenue Scotland under the Revenue Scotland and Tax Powers Act 2014 informing a taxpayer of a civil penalty (and interest) they must pay for failure to comply with the law.

A formal determination made by Revenue Scotland under the devolved taxes legislation – such as on tax liability, registration status or penalties, which the taxpayer has the right to request a review of and appeal.

The process by which documents are formally delivered or intimated to a person, with the purpose of notifying the recipient of the contents of the document