Change to authority to act time limit for Scottish taxes

Revenue Scotland has decided to remove the 12-month authority to act time limit to provide a more efficient service to taxpayers and agents.

From 19 March 2023 the limit for all future land and buildings transaction tax and Scottish landfill tax returns will no longer be applicable. Agents will retain authorisation status unless either the taxpayer or the agent notifies Revenue Scotland otherwise.

Revenue Scotland regularly receives queries from taxpayers and agents more than a year after a transaction takes place. By removing the limit taxpayers will no longer need to provide further written authorisation after 12 months and Revenue Scotland will be able to respond to queries from their agent both in writing and via its support desk more easily.

The department will also be able to send the agent reminders and deal with them directly if there is an outstanding payment or penalty...