Modernising Revenue Scotland's tax administration framework – communications from Revenue Scotland to taxpayers: Consultation
This consultation seeks views on proposed changes that would enable Revenue Scotland to use electronic communications as its default means of communicating with taxpayers and allow postal service, for those opting out or digitally excluded.
Open
58 days to respond
Respond online
Footnotes
1 Revenue Scotland and Tax Powers Act 2014
2 Section 251A of the Revenue Scotland and Tax Powers Act 2014
3 There is no universally accepted definition of “digital exclusion” but typically it refers to sections of the population not being able to use the internet in ways that are needed to participate fully in modern society. See further below.
4 This aligns with the definition of “electronic communication” given in section 15 of the Electronic Communications Act 2000
5 Revenue Scotland's Corporate Plan 2024-2027
6 Scotland's Tax Strategy: Building on our Tax Principles - gov.scot
7 Sustainable Digital Public Services: Delivery Plan 2025-2028
8 In accordance with the terms of the Revenue Scotland Framework Document March 2025.pdf
9 See section 251 of the Revenue Scotland and Tax Powers Act 2014
10 From 1 August 2024 to 31 July 2025, 861 unique users used the ReciteMe toolbar to access information on the RS website.
11 Revenue Scotland - Email Disclaimer - Mar 2020.pdf
12 Scottish Household Survey 2023 results : internet - gov.scot
13 House of Lords - Digital exclusion - Communications and Digital Committee
14 Public Services Reform (Scotland) Act 2010 and Bankruptcy and Diligence (Scotland) Act 2024. This approach is also consistent with Article 15 of the UNCITRAL Model Law on Electronic Commerce, albeit that refers to time of receipt being when the message enters the recipient’s designated information system.
15 The Income and Corporation Taxes (Electronic Communications) Regulations 2003
16 For example, see section 115 of the Taxes Management Act 1970 and section 7 of the Interpretation Act 1978
17 Revenue Scotland may issue letters by international standard mail to taxpayers and others located overseas. Estimated delivery times for Europe are 3-5 days, and the rest of the world is 6-7 days. Due to e.g. disparity in international mail delivery, the Scottish Government does not propose however that any future Regulations would prescribe presumptions of receipt for international service of documents.
18 July 2025 - Reforming the postal service so it delivers what people need
Contact
Email: devolvedtaxes@gov.scot