Duties of taxpayer

Keep records

Commentary – ¶203-200

Preserve records

Commentary – ¶203-200

Powers to make

Assessments

Commentary – ¶203-230

Corrections

Commentary – ¶203-230

Determinations

Commentary – ¶203-230

Powers to make an enquiry

Circumstances leading to

Commentary – ¶203-220

Closure of

Commentary – ¶203-220

During an enquiry

Commentary – ¶203-220

Referring a question for determination

Commentary – ¶203-220

Rights of appeal

Commentary – ¶203-220

Scope of

Commentary – ¶203-220

Time limit

Commentary – ¶203-220

Procedure for

Amendments and corrections

Commentary – ¶203-240

Determination

Commentary – ¶203-250

Revenue Scotland assessment

Commentary – ¶203-260