Revenue Scotland has confirmed that, from 19 March 2023, the 12-month ‘authority to act’ limit for all future tax returns will no longer apply. This means that tax agents will remain authorised to act on behalf of their clients unless and until Revenue Scotland is notified otherwise by either the taxpayer or the agent. Removing the 12-month limit avoids the need to provide further written authorisation which in turn is expected to help Revenue Scotland respond to agent queries more quickly (for example, where a query is received more than 12 months after the transaction to which it relates).
Revenue Scotland has confirmed that, from 19 March 2023, the 12-month ‘authority to act’ limit for all future tax returns will no longer apply. This means that tax agents will remain authorised to act on behalf of their clients unless and until Revenue Scotland is notified otherwise by either the taxpayer or the agent. Removing the 12-month limit avoids the need to provide further written authorisation which in turn is expected to help Revenue Scotland respond to agent queries more quickly (for example, where a query is received more than 12 months after the transaction to which it relates).
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