When must I give the tribunal a Revenue Scotland notice of appeal?

Section 242 requires notice to the tribunal within 30 days of the applicable specified date. Its branches distinguish enquiry completion, a decision without review, review conclusions, mediation withdrawal and withdrawal from settlement.

Responsible actor. Appellant against an appealable tax decision.

Identify actual specified date under section 242(2).

Check that the decision is appealable and that the section 241 enquiry requirements are met. Give the tribunal a notice specifying the grounds. No late permission or different statutory period is inferred.

Confirm the actual source event, exact branch, current regime and completion route. Only the established ordinary period is calculated.

1. Exclude the specified date and count 30 calendar days. Use the actual branch-specific event, rather than automatically using the original assessment date.
2. Confirm the actual statutory or tribunal completion route and its cutoff.

Exclude the specified date and count 30 calendar days. Use the actual branch-specific event, rather than automatically using the original assessment date.

Count calendar days. No automatic weekend, holiday or discretionary extension is inferred. Check the actual completion route and cutoff; earlier action may be necessary.

Fictitious example

Fictional facts. actual specified date under section 242(2) is established as Tuesday, October 13, 2026. Selected branch. Enquiry completion was notified under the section241(3) branch branch applies. All ordinary source conditions and the actual completion route are established.

Fictitious established facts. These examples do not establish eligibility, effective service, relief or a direction.

Source condition 1

The decision is appealable and the section 241 enquiry restrictions have been checked where applicable.

Source condition 2

The chosen section 242(2) branch applies. I established its actual specified date, including the correct review, enquiry, mediation or settlement event.

Source condition 3

The tribunal must receive the notice with the required appeal grounds. An original assessment date is not automatically the specified date.

Source condition 4

The ordinary current period applies. No different statutory period, direction, extension, suspension or late permission changes this calculation.

• Confirm the actual source event, exact branch, current regime and completion route. Only the established ordinary period is calculated.
• Related procedures have different actors, events and periods. This result does not replace a different appeal, review, notice-form or application requirement.

• The decision is appealable and the section 241 enquiry restrictions have been checked where applicable.
• The chosen section 242(2) branch applies. I established its actual specified date, including the correct review, enquiry, mediation or settlement event.
• The tribunal must receive the notice with the required appeal grounds. An original assessment date is not automatically the specified date.
• The ordinary current period applies. No different statutory period, direction, extension, suspension or late permission changes this calculation.
• Check that the decision is appealable and that the section 241 enquiry requirements are met. Give the tribunal a notice specifying the grounds. No late permission or different statutory period is inferred.