Scottish Tax Clinic
Launched in 2021, the Scottish Tax Clinic works in partnerships with Edinburgh Law School and TaxAid UK and operates as an Edinburgh Law School undergraduate course with 14 students working in the clinic each academic year.
The Scottish Tax Clinic provides means-tested, free, confidential tax advice to individuals based in Scotland on matters of income tax. Our students manage the cases in the clinic, and work with local professionals to provide advice to empower and support people living in Scotland.
Since opening, the clinic has engaged with over 150 individuals and provided well over 1,000 pro bono hours to the community it serves. The clinic has also successfully appealed or returned £50,000 in penalties or overpaid tax. In 2023, the clinic was awarded the Community Impact Award by the College of Arts, Humanities, and Social Sciences in the University of Edinburgh.
The Scottish Tax Clinic delivers pro bono tax services to low-income members of the public living in Scotland. Student advisors and local tax professionals work together to offer advice on tax problems.
The clinic is run by University of Edinburgh law students and Edinburgh Law School staff and supported by volunteer tax professionals. These volunteer professionals supervise the students and assist them in their research, but the students are responsible for dealing with your case and contacting you.
✓ What we can do
If you cannot afford to pay for professional advice, we can provide advice and assistance on the following:
- Completing self-assessment tax returns
- Checking, changing, and explaining tax codes
- Appealing late-filing penalties and potentially other HMRC debts
- Looking into employment tax debts, such as found on a P800
- Explaining the tax consequences of being self-employed
- Explaining an HMRC letter that you have received
- Marriage allowance
- Employment expenses
- Explaining any other question you may have around Income Tax.
✘ What we can't do
- Capital Gains Tax
- Inheritance Tax
- Property taxes
We are currently offering in-person and telephone appointments on Fridays during the university semesters (September – April).
- To arrange an appointment, please email taxclinic@ed.ac.uk (any time) or call 0345 120 3779 on Fridays (9am to 4pm).
- You will be asked questions about yourself, your income, and your tax issue. This is because we can only help those who cannot afford to pay for advice.
- If you qualify for our help, we will book you in for an appointment. It is up to you whether you would like to have an in person or telephone appointment. We can only offer in person appointments in our clinic in Edinburgh city centre.
- You will receive an appointment letter confirming the details of your appointment. Depending on your tax issue, we also may ask for formal consent to speak to HMRC on your behalf. This will allow us to understand your tax position before your appointment and make it more productive.
- At the appointment you will be able to discuss your tax issue with your student advisors. They will likely ask you questions to better understand the issue but you will not receive your advice during your first appointment.
- After your appointment, you will receive an initial letter or email outlining the details of your case and what steps, if any, the clinic will be taking on your behalf. Depending on the complexity of your tax issue, this may be followed up with another appointment.
- This letter will be followed by an advice letter which will include advice, any further work that the clinic can do on your behalf, or any other organisations we could refer you to that specialise in your legal problem.
- Once we have done all we can for you, you will receive a final letter stating that the clinic has closed your case.
Are you a professional tax advisor living in Scotland? Do you hold an ATT (Association of Taxation Technicians) and/or CTA (Chartered Tax Adviser) qualification?
Our professional volunteers mentor and guide our students to ensure that the tax advice we provide is fully accurate. The time commitment is around 2-4 hours per week during the university semesters (September – April), and you can work remotely at times that suit you. You would be a TaxAid volunteer and receive training on the common, low-income tax issues that the clinics helps with.
If you would be interested in volunteering for the clinic, please contact Dr Amy Lawton, amy.lawton@ed.ac.uk.
