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

The consultation questions are included here for your reference. Please click 'Begin consultation' at the bottom of this page to proceed.

1)Do you agree that there are challenges with Revenue Scotland’s current communications practice, as described above? Please provide commentary to explain the basis of your answer.

2)Do you agree with the proposal for Revenue Scotland to move to electronic communications by default, where a taxpayer has provided a means of electronic communication (except where they have opted out or are otherwise digitally excluded)?
Please provide an explanation for your answer

3)Are there alternative approaches which Revenue Scotland could take to facilitate greater use of electronic communications with taxpayers?

4)Do you agree that the definition of electronic communications should provide Revenue Scotland with the flexibility to communicate electronically through a range of measures ? 
Please provide an explanation for your answer.

5)Are there any specific circumstances, excluding consideration of opt-out arrangements, where you consider that the use of electronic communications would not be appropriate?

6)What process do you think Revenue Scotland should put in place to enable taxpayers to opt out of receiving electronic communications?

7)What measures should be put in place to ensure that taxpayers are aware of the opt out?

8)Do you agree with the proposal that a copy of an electronic communication will be proof that information was delivered by electronic communications, unless there is evidence to the contrary?  
Please provide an explanation for your answer

9)Do you agree with the proposal that a notice transmitted by electronic communications is received on the day of transmission  , unless there is evidence to the contrary?
Please provide an explanation for your answer.

10)If in agreement with the proposal, do you agree that it would be appropriate to align with the presumptions already in operation for HMRC?  

11)What action could Revenue Scotland take to address the risks of error and uncertainty highlighted above? 

12)Do you consider that the audit process and support that Revenue Scotland has in place are effective in supporting taxpayers in their interactions with Revenue Scotland?  
Please provide an explanation for your answer.

13)Do you agree that service by ordinary post is a proportionate alternative means of communication to those taxpayers who do not have a digital means of communication or who otherwise opt out of electronic communications?
Please provide an explanation for your answer.

14)Do you agree with the opportunities, benefits, challenges and risks associated with the use of ordinary post as set out above?
Please provide an explanation for your answer.

15)Where correspondence is served by ordinary post, do you agree with the proposal that second class post would primarily be used? 
Please provide an explanation for your answer.

16)Do you agree with the proposed rebuttable presumptions of delivery for service by first and second class ordinary post within the UK?
Please provide an explanation for your answer.

17)If presumptions were introduced, on what grounds do you think these should be rebuttable by the intended recipient?

18)Relatedly, what steps could be taken to address the risks set out above? Are there other risks or issues which should be considered and addressed?

19)How much notice would taxpayers and agents need for these changes, and how could Revenue Scotland best communicate it?

20)Do you have any information which could inform a draft BRIA relating to the proposals set out in this consultation?  

21)Are you aware of any examples of particular current or future impacts, positive or negative on young people, (children, pupils, and young adults up to the age of 26) of any aspect of the proposals in this consultation? 

22)Are you aware of any examples of potential impacts, either positive or negative, that you consider any of the proposals in this consultation may have on the environment?

23)Are you aware of any examples of how the proposals in this consultation may impact, either positively or negatively, on these with protected characteristics (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation)?

24)Are you aware of any examples of potential impacts, either positive or negative that you consider any of the proposals in this consultation may have on groups or areas at socio-economic disadvantage (such as income, low wealth or area deprivation)?

25)Are you aware of any examples of how the proposals in this consultation might impact, positively or negatively, on island communities in a way that is different from the impact on mainland or other areas? 

26)Are you aware of any examples of how the proposals in this consultation might impact, either positively or negatively, on rural communities on mainland Scotland?

27)Are you aware of any examples of how the proposals set out in this consultation may impact, positively or negatively, on consumers in Scotland?