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From 4 December 2023, Revenue Scotland will default to undertaking written tax related correspondence with registered Scottish electronic tax system (SETS) users by text message through its SETS portal.
Tax related emails received by Revenue Scotland will receive a response informing the sender that the request should be resubmitted via text message on the SETS portal.
Revenue Scotland said this will allow it to ‘provide a more efficient and secure service for agents about their clients’. It considers that, unlike email, ‘SMS is a secure method of communication for personal taxpayer information’.
Further, if an enduring mandate is held, it can discuss client information directly without further agreements needing to be put in place.
However, it will consider requests to submit a query via email on a case-by-case basis.
