Revenue Scotland consultation published on electronic communications

As part of modernising the administrative framework for Scottish devolved taxes, Revenue Scotland has published a consultation to seek views on a proposal that would use electronic communications as the default method of communicating with taxpayers.

Revenue Scotland currently has the responsibility for the collection and management of Land and Buildings Transaction Tax and Scottish Landfill Tax. In the near future, this will be expanded to include the collection and management of Scottish Aggregates Tax, Air Departure Tax and the Scottish Building Safety Levy.

As all these taxes are relatively modern and use Revenue Scotland’s Scottish Electronic Tax System (SETS) for return submission, it perhaps makes sense that a modern communication system is also implemented. The proposal suggests that communications could be via SETS, email, text or other secure messaging system.

There would be the opportunity for taxpayers to opt out of ‘digital by default’ if digitally excluded or if they do not wish to receive electronic communications. These taxpayers would still have the option to receive communications by ordinary post. 

The proposal is intended to improve efficiency and provide taxpayers with prompter responses leading to greater certainty of their tax position.

Examples of postal communications that could be replaced by electronic means include:

• reminding taxpayers of deadlines;
• requesting further information;
• providing updates in response to a taxpayer request;
• issuing a formal notice; and
• requesting payment or to address outstanding balances.

The ATT will be responding to this consultation. If members have any comments or views, please email them to [email protected] by 31 May 2026.