Accounting for the tax

Correction of errors

Commentary – Essential Tax Companion ¶75330

Record-keeping

Commentary – Essential Tax Companion ¶75330

Returns

Commentary – Essential Tax Companion ¶75330

When tax becomes due and payable

Commentary – Essential Tax Companion ¶75330

Credit

Bad-debt relief

Commentary – Essential Tax Companion ¶75340

Landfill site operator

Commentary – Essential Tax Companion ¶75340

General anti-avoidance rule

Commentary – Essential Tax Companion ¶75700

Overview

Commentary – Essential Tax Companion ¶75300

Registration

Commentary – Essential Tax Companion ¶75320

Revenue Scotland's power to assess

Appeals

Commentary – Essential Tax Companion ¶75350

Interest

Commentary – Essential Tax Companion ¶75350

Penalties

Commentary – Essential Tax Companion ¶75350

Taxable disposal, scope of

Commentary – Essential Tax Companion ¶75310