Independent Review of Employment Practices in the Modern Economy (Taylor Review) - CIOT comments
"Revenue Scotland is ceasing the issuing of pre-penalty notification letters from 1 June 2017.
Pre-penalty notices are not a statutory requirement and the decision follows a review of its effectiveness at the end of our second operational year.
As set out in the Revenue Scotland and Tax Powers Act 2015, taxpayers will continue to have the right to review any penalty notice issued by Revenue Scotland.
Further information is available from the Revenue Scotland website."