PART 8Penalties
CHAPTER 5Other administrative penalties
Penalties under Chapter 5: general
I1212Reduction in penalty under section 209 for disclosure
1
Revenue Scotland may reduce a penalty under section 209 where P discloses a failure to comply with a relevant requirement (“a relevant failure”).
2
P discloses a relevant failure by—
a
telling Revenue Scotland about it,
b
giving Revenue Scotland reasonable help in quantifying any tax unpaid by reason of it, and
c
allowing Revenue Scotland access to records for the purpose of checking how much tax is so unpaid.
3
Reductions under this section may reflect—
a
whether the disclosure was prompted or unprompted, and
b
the quality of the disclosure.
4
Disclosure of a relevant failure—
a
is “unprompted” if made at a time when P has no reason to believe that Revenue Scotland has discovered or is about to discover the failure, and
b
otherwise, is “prompted”.
5
In relation to disclosure, “quality” includes timing, nature and extent.