Revenue Scotland and Tax Powers Act 2014

209 Penalty for failure to register for tax etc.

(1) A penalty is payable by a person (“P”) where—

(a) P fails to comply with a requirement imposed by or under section 22 or 23 of the LT(S) Act 2014 (“a relevant requirement”), and

(b) the failure was—

(i) deliberate on P’s part (“a deliberate failure”), or

(ii) careless on P’s part (“a careless failure”).

(2) A failure is careless if it is due to a failure by P to take reasonable care.

(3) A failure by P to comply with a relevant requirement, which was neither deliberate nor careless on P’s part at an earlier time, is to be treated as careless if P—

(a) discovered the failure at some later time, and

(b) did not take reasonable steps to inform Revenue Scotland.

(4) Section 210 sets out the penalty under this section.