The Act Part 6 – Tax Returns, Enquiries and Assessments Overpaid tax etc. Section 107 – Claim for relief for overpaid tax etc.
146.This section provides that a taxpayer may make a claim to Revenue Scotland for repayment where they have paid tax that they believe was not chargeable. It also provides that, if an assessment or determination is made that a person is chargeable to an amount of tax and they believe the tax is not chargeable, they can make a claim for the tax to be discharged.