The Revenue Scotland website is up and running with its initial focus on the administration of Land and Buildings Transaction Tax (LBTT) and Scottish Landfill Tax (SLfT).
There is a promise that “agents dealing with taxes will be able to register to use the new system (for example to submit tax returns) by February 2015” and tax calculators and “guidance on LBTT and SLfT will be added in phases, well before 1 April 2015.”
From April 2015, as previously highlighted, Landfill Scotland Act 2014 and Land and Buildings Transaction Tax (Scotland) Act 2013 empower Revenue Scotland with the responsibility to administer these taxes.
In addition The Revenue Scotland and Tax Powers Act (RSTPA) provides for the establishment of Revenue Scotland and Scottish Tax Tribunals; puts in place a general anti-avoidance rule; and makes provision for the collection and management of devolved taxes.
This is what Revenue Scotland say regarding the powers:
"Compliance
Revenue Scotland will have information notice powers to request information from the taxpayer, or others who may have information to ensure that the correct amount of tax is paid.
Dispute Resolution Process
The various dispute resolution channels available are intended to give both the taxpayer and the tax authority the best possible chance of resolving issues without reference to the courts.
General Anti-Avoidance Rule
The General Anti-Avoidance Rule will allow Revenue Scotland to take counteraction against artificial tax avoidance schemes."
In Part 6 Tax Returns, Enquiries and Assessments and Part 7 Investigatory Powers of Revenue Scotland of the RSTPA taxpayers’ duties and the investigatory and information powers of Revenue Scotland are set out. These allow for the obtaining of information from the taxpayer and third parties.
The Act can be accessed via this link and Revenue Scotland website.