Consultation on modernising Revenue Scotland’s tax administration framework
The Scottish government has launched a consultation on proposals to make digital‑by‑default communication the standard approach for Revenue Scotland.
The reforms would allow most correspondence - including routine letters and formal notices - to be sent electronically, while maintaining postal options for those who opt out or are digitally excluded.
Electronic communication would be broadly defined, covering email, text, secure online portals such as SETS, and other digital channels.
The consultation seeks views on how this shift should operate, including safeguards, opt‑out processes, and circumstances where digital communication may not be appropriate.
Revenue Scotland is encouraging all taxpayers, agents and stakeholders to respond to the consultation before it closes on 15 June 2026.
Read the consultationLet us know your views
ICAS will be responding to the consultation. If you have any feedback on the proposals, email tax@icas.com to share your views on:
- Practical implications of digital‑first communication.
- Impacts on client service and agent interaction.
- Accessibility and inclusion considerations.
Categories:
- Tax
