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.