Revenue Scotland and Tax Powers Act 2014 section 158

Double jeopardy

Section 158 establishes that a person cannot be penalised twice for the same conduct — once through a criminal conviction and again through a civil penalty under the Act.

• A person who has already been convicted of a criminal offence cannot also receive a civil penalty under the Act for the same matter
• This reflects the long-established legal principle of double jeopardy — that no one should be punished twice for the same wrongdoing
• The protection applies to any penalty that could be imposed under the Revenue Scotland and Tax Powers Act 2014
• Revenue Scotland must therefore choose between pursuing a criminal prosecution or imposing a civil penalty, but cannot do both for the same conduct