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NOT PROTECTIVELY MARKED HO×RT
Standard Operating ProcedureNotice:
This document has been made available through the
Police Service of Scotland Freedom of Information
Publication Scheme. It should
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What is hort?
Hort is short for Hospital Outpatient Registry Tax.
Who is required to file hort?
Hospitals are required to file hort.
How to fill out hort?
Hort can be filled out online through the designated portal provided by the tax authorities.
What is the purpose of hort?
The purpose of hort is to report and pay the appropriate taxes on outpatient services provided by hospitals.
What information must be reported on hort?
Information such as total outpatient services revenue, tax owed, and any deductions or exemptions must be reported on hort.
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