Revenue Scotland has released a consultation, 'Communications from Revenue Scotland to taxpayers', in which it has outlined proposals to use electronic communication as the default method for corresponding with taxpayers. A postal service will still be available for those opting out or who are digitally excluded.
Consultation
Revenue Scotland (RS) is seeking opinions on using electronic communication as the default method of corresponding with taxpayers. Additionally, RS is exploring the option that when a taxpayer is digitally excluded or has 'opted out' of email communication, documents can still be served by post and will have the presumption of receipt.
Electronic communication covers email, text, secure online portals or other electronic platforms such as the secure message service through Revenue Scotland's Scottish Electronic Tax System (SETS), as well as social media.
The key proposals set out are:
- Communication from Revenue Scotland will be issued digitally by default.
- Taxpayers can then opt out if they do not wish to receive digital correspondence.
- Where a taxpayer has opted out of digital correspondence or is digitally excluded, ordinary post will be used.
- Any communications via post will be automatically presumed received by the recipient.
- Some mail will continue to be sent via recorded delivery where required, such as high-value cases or where court rules require this.
The overall intention is to improve efficiency and accessibility whilst still supporting those who opt out or are digitally excluded.
The current rules are:
- Revenue Scotland currently only uses email for communication when the taxpayer has given prior consent.
- Generic emails can be sent if they contain no taxpayer information.
- Certain high-volume taxpayers are communicated with via SETS.
- Certain high-volume correspondence is issued via post. On average, 2,200 letters are issued by post each month.
- Recorded delivery is used where required.
Revenue Scotland believes the current system is costly, resource-intensive and creates uncertainty around whether correspondence has been received. The aim is to take advantage of new and emerging technologies, allowing Revenue Scotland to provide a highly efficient system.
- Revenue Scotland believes electronic communication would enable faster contact with taxpayers.
- Costs and environmental impacts will be reduced.
- Risks of delays and errors will be reduced.
- Tax affairs will be managed by the taxpayer more efficiently, saving them time and potentially money.
Responses can be submitted online here. The consultation closes on 15 June 2026.
Useful guides on this topic
Scottish Income Tax
From 6 April 2016, Scotland set its own Income Tax rates. What is the rate of Scottish Income Tax? What implications does it have?
Scottish Income Tax: Am I a Scottish taxpayer?
To whom does the Scottish Income Tax apply? Am I resident in Scotland? What constitutes a residence and the 'main' residence?
LBTT: Land and Buildings Transaction Tax
What is Land and Buildings Transaction Tax (LBTT)? What are the rules?
LBTT: Additional Dwelling Supplement
What is the Additional Dwelling Supplement for the Land and Buildings Transaction Tax? When does it apply?
External link
Consultation: Modernising Revenue Scotland's tax administration framework - communications from Revenue Scotland to taxpayers
Consultation questions
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 communication, 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?
In particular, please describe:
- Any anticipated costs, burdens or administrative requirements.
- Potential benefits or opportunities.
- Impact on competition, markets, supply chains, or innovation.
- Whether different types or sizes of organisations may be affected differently.
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?