The Institute of Chartered Accountants of Scotland (ICAS) said that the Scottish Government has begun a consultation on plans to make digital communication the standard method for Revenue Scotland.
The ICAS added that the tax authority plans to move to a digital‑by‑default model, using electronic channels as its primary way of sending information and notices to taxpayers and agents.
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For this exercise, electronic communication is defined as messages sent over an electronic network or in any electronic format.
This definition is intended to cover a wide range of formats including email, text messages, secure web portals, and other online tools such as the secure messaging system within Revenue Scotland’s Scottish Electronic Tax System.
Postal correspondence would remain available for those who opt out of digital contact or who cannot reasonably use online services. For them, Revenue Scotland would issue documents by standard mail.
The consultation invites views on how a digital‑first approach should operate in practice. It asks for feedback on safeguards, how opting out should work and in what situations digital channels may be unsuitable.
Revenue Scotland is asking taxpayers, agents and other stakeholders to submit responses before the consultation period ends on 15 June 2026.
The ICAS noted that it will also respond to the consultation. It also invited members to share their views on practical implications of digital‑first communication, the impact on client service and agent interaction, and accessibility and inclusion considerations.
Recently, the ICAS launched a new pathway for experienced overseas auditors to obtain the UK Audit Qualification and move more swiftly to ICAS membership and chartered accountant status.
