Overview of RSTPA Information Notices and Guidance for Tax Compliance

Revenue Scotland information notices

A Revenue Scotland information notice is a formal legal notice requiring a person to provide information or documents during a tax check. It is usually used when information has not been provided voluntarily and Revenue Scotland does not accept there is a good reason for that. The exact rules depend on the type of notice, any general restrictions, and whether tribunal approval is needed.

• Revenue Scotland will often ask for information informally first, but it can move to a compulsory information notice if cooperation is not forthcoming.
• There are four types of information notice: taxpayer notice, third party notice, identity unknown notice, and identification notice.
• Different legal rules apply to each type of notice, although some general rules and restrictions apply to all of them.
• Key practical issues include who the notice is sent to, whether the material requested is within scope, and what deadline and compliance steps apply.
• Tribunal approval may be relevant for taxpayer notices and third party notices.
• Document handling is important, as there is separate guidance on compliance and on the consequences of concealing, destroying, or disposing of documents.

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Revenue Scotland information notices: what they are and when they are used

This page explains Revenue Scotland’s power to issue an information notice when checking a person’s tax position. In simple terms, an information notice is a formal legal notice requiring information or documents. It matters because a request that begins informally can become compulsory if Revenue Scotland considers that there is no good reason for non-cooperation.

What this rule is about

Revenue Scotland says it expects most people to cooperate during tax checks. That includes routine checks and other enquiries into a person’s tax position. In many cases, information is provided voluntarily and the check can then be completed more quickly.

If information or documents are not provided, and Revenue Scotland does not accept that there is a legitimate reason for that, it may move from an informal request to a legal notice. That legal notice is called an information notice.

The source material is an overview page. It does not set out the detailed legal conditions for each notice. Instead, it explains the overall framework and points to the separate pages dealing with each type of notice, the general rules, restrictions, tribunal approval, and compliance.

What the official source says

The official material identifies four types of information notice:

• taxpayer notice
• third party notice
• identity unknown notice
• identification notice

It also says that:

• different rules apply to each type of notice
• some general rules apply to all information notices
• some restrictions apply generally to all information notices
• there is separate guidance on tribunal approval for taxpayer and third party notices
• there is separate guidance on complying with an information notice
• there is separate guidance on the consequences of concealing, destroying or disposing of a document

The key point is that Revenue Scotland treats an information notice as a formal investigatory tool, used where informal cooperation has not produced the information or documents it considers necessary.

What this means in practice

In practice, there is an important difference between an informal request and an information notice.

An informal request is part of normal correspondence during a check. A person may engage with it cooperatively and explain what documents exist, what can be provided, and whether anything cannot be produced.

An information notice is different. It is a legal requirement to provide specified information or documents. Once Revenue Scotland uses that power, the position becomes more formal and the rules governing the notice matter.

For anyone dealing with Scottish devolved taxes, including LBTT where relevant, the practical questions are usually:

• what type of notice has been issued
• who it is addressed to
• whether the material requested falls within the scope of that notice
• whether any general restriction prevents Revenue Scotland from requiring it
• whether tribunal approval is needed or has been obtained
• what deadline applies and how compliance must be handled

The overview page does not answer those detailed questions itself, but it makes clear that they are central to the legal effect of any notice.

How to analyse it

A sensible way to approach an information notice is to work through the following points.

• Identify the notice type. The legal rules are not identical for a taxpayer notice, a third party notice, an identity unknown notice, and an identification notice.
• Check whether Revenue Scotland first sought the material informally. The source suggests that formal notices are generally used where cooperation has not been forthcoming.
• Ask whether there was a legitimate reason for not providing the material earlier. The overview says Revenue Scotland may issue a notice where it does not consider there to be a legitimate reason for failing to comply with requests.
• Read the notice alongside the general rules and restrictions. The overview makes clear that all information notices are subject to both.
• Check whether tribunal approval is relevant. The source specifically flags tribunal approval for taxpayer and third party notices.
• Consider compliance carefully. Separate guidance exists on complying with a notice and on the consequences of concealing, destroying or disposing of documents.

This framework matters because the validity and effect of a notice do not depend only on Revenue Scotland wanting information. They depend on the notice fitting the correct legal route and staying within the applicable rules and restrictions.

Example

Illustration: Revenue Scotland opens a check into a land transaction return and asks the taxpayer for documents explaining how the return was prepared. If the taxpayer does not respond, or refuses without a reason Revenue Scotland accepts as legitimate, Revenue Scotland may decide to issue a taxpayer notice requiring the information or documents formally.

If instead the relevant documents are held by someone else, such as another person involved in the transaction, Revenue Scotland may need to consider whether a third party notice is the correct route. The detailed rules would then depend on that notice type, not on the taxpayer notice rules.

Why this can be difficult in practice

The overview page is only a map of the regime. It does not explain the legal boundaries of each notice in detail. That means the difficult issues usually arise on the linked pages, not on this overview itself.

In practice, the main areas of difficulty are likely to be:

• whether the notice used is the right type for the information sought
• whether the person’s earlier non-cooperation really lacked a legitimate reason
• how the general restrictions limit what can be required
• whether tribunal approval is needed before the notice can properly take effect
• how to deal with documents that may no longer exist, are not in the person’s possession, or raise other legal issues

The source also hints at a serious compliance issue: concealing, destroying or disposing of documents is treated separately. That signals that once an information notice is in play, document handling must be approached carefully.

Key takeaways

• An information notice is a formal legal notice requiring information or documents during a Revenue Scotland tax check.
• There are four different types of notice, and the rules are not the same for each one.
• Any notice must be considered together with the general rules, the restrictions, and any tribunal approval requirements.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Overview of RSTPA Information Notices and Guidance for Tax Compliance

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