Search Legislation

Revenue Scotland and Tax Powers Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Cross Heading: Penalties under Chapter 5: general

 Help about opening options

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Cross Heading: Penalties under Chapter 5: general is up to date with all changes known to be in force on or before 24 June 2021. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Part 8 Chapter 5 Crossheading Penalties-under-chapter-5-general:

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Penalties under Chapter 5: generalS

211Interaction of penalties under section 209 with other penaltiesS

The amount of a penalty for which P is liable under section 209 is to be reduced by the amount of any other penalty incurred by P (other than a penalty under Chapter 2), if the amount of the penalty is determined by reference to the same liability to tax.

Commencement Information

I1S. 211 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1

212Reduction in penalty under section 209 for disclosureS

(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.

Commencement Information

I2S. 212 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1

213Special reduction in penalty under section 209S

(1)Revenue Scotland may reduce a penalty under section 209 if it thinks it right to do so because of special circumstances.

(2)In subsection (1) “special circumstances” does not include—

(a)ability to pay, or

(b)the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.

(3)In subsection (1) the reference to reducing a penalty includes a reference to—

(a)remitting a penalty entirely,

(b)suspending a penalty, and

(c)agreeing a compromise in relation to proceedings for a penalty.

(4)In this section references to a penalty include references to any interest in relation to the penalty.

(5)The powers in this section also apply after a decision of a tribunal or a court in relation to the penalty.

Commencement Information

I3S. 213(1)-(4) in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1

I4S. 213(5) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

214Reasonable excuse for failure to register for tax etc.S

(1)If P satisfies Revenue Scotland or (on appeal) the tribunal that there is a reasonable excuse for a failure to comply with a relevant requirement, liability to a penalty under section 209 does not arise in relation to that failure.

(2)For the purposes of subsection (1)—

(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

(b)where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

(c)where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Commencement Information

I5S. 214 in force at 16.2.2015 for specified purposes by S.S.I. 2015/18, art. 2, sch. 1

I6S. 214 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)

215Assessment of penalties under section 209S

(1)Where P becomes liable to a penalty under section 209, Revenue Scotland must—

(a)assess the penalty,

(b)notify P, and

(c)state in the notice the period in respect of which the penalty is assessed.

(2)A penalty under section 209 must be paid before the end of the period of 30 days beginning with the day on which the notification of the penalty is issued.

(3)An assessment of a penalty under section 209—

(a)is to be treated for enforcement purposes as an assessment to tax, and

(b)may be combined with an assessment to tax.

(4)An assessment of a penalty under section 209 must be made within the period of 12 months beginning with—

(a)the end of the appeal period for the assessment of tax unpaid by reason of the failure to comply with the relevant requirement in respect of which the penalty is assessed, or

(b)if there is no such assessment, the date on which the amount of tax unpaid by reason of the failure is ascertained.

(5)In subsection (4) “appeal period” means the period during which—

(a)an appeal could be brought, or

(b)an appeal that has been brought has not been determined or withdrawn.

(6)Subject to subsection (4), a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of potential lost revenue.

Commencement Information

I7S. 215 in force at 16.2.2015 by S.S.I. 2015/18, art. 2, sch. 1

216Power to change penalty provisions in Chapter 5S

(1)The Scottish Ministers may by regulations make provision (or further provision) about penalties under this Chapter.

(2)Provision under subsection (1) includes provision—

(a)about the circumstances in which a penalty is payable,

(b)about the amounts of penalties,

(c)about the procedure for issuing penalties,

(d)about appealing penalties,

(e)about enforcing penalties.

(3)Regulations under subsection (1) may not create criminal offences.

(4)Regulations under subsection (1) may modify any enactment (including this Act).

(5)Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.

Commencement Information

I8S. 216 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources