92.A direction under this section made by Revenue Scotland applies to taxpayers generally. It may specify the amount of security, or a method for calculating the amount of security, that persons are required to provide to secure the approval of the appointment of an administrative tax representative. It is expected that a written guarantee from a financial institution (such as a bank) will normally be acceptable. In respect of any particular taxpayer, an individual direction under section 33 prevails over a general direction under this section.
Commentary on Provisions Part 4 – Administration of Levy Section 34: Security required by general direction