Modernising Revenue Scotland’s tax administration framework: communications from Revenue Scotland to taxpayers

This consultation seeks views on proposed changes that would enable Revenue Scotland to use electronic communications as its default means of communicating with taxpayers. This consultation also explores the case for providing that, where a taxpayer opts out of receiving electronic communications, or is “digitally excluded”, Revenue Scotland can serve documents by ordinary post, with associated presumptions of receipt.

For the purposes of this consultation, “electronic communication” is intended to refer to communications transmitted by means of an electronic communications network or by other means but in an electronic form. This would include sending information through a broad range of digital means such as email, text, secure online portals, or other electronic platforms, such as the secure message service through Revenue Scotland’s Scottish Electronic Tax System (SETS). It may also include othe froms of electronic communications such as social media.

Begin consultation here: https://consult.gov.scot/tax/modernising-revenue-scotlands-tax-admin-framework/