PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Penalties under Chapter 2: general
I1179Assessment of penalties under Chapter 2
1
Where P becomes liable to a penalty under this Chapter, Revenue Scotland must—
a
assess the penalty,
b
notify the person, and
c
state in the notice the period, or the transaction, in respect of which the penalty is assessed.
2
A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.
3
An assessment of a penalty under this Chapter—
a
is to be treated for enforcement purposes as an assessment to tax, and
b
may be combined with an assessment to tax.
4
In relation to penalties under sections 159 to 167—
a
a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of the liability to tax which would have been shown in a return,
b
a replacement assessment may be made in respect of a penalty if an earlier assessment operated by reference to an overestimate of the liability to tax which would have been shown in a return.
5
In relation to penalties under sections 168 to 173—
a
a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of an amount of tax which was owing,
b
if an assessment in respect of a penalty is based on an amount of tax owing that is found by Revenue Scotland to be excessive, Revenue Scotland may by notice to P amend the assessment so that it is based on the correct amount.
6
An amendment made under subsection (5)(b)—
a
does not affect when the penalty must be paid,
b
may be made after the last day on which the assessment in question could have been made under section 180.