Revenue Scotland and Tax Powers Act 2014 section 182

Penalty for inaccuracy in taxpayer document

Section 182 establishes the circumstances in which a penalty arises for inaccuracies contained in documents submitted to Revenue Scotland in connection with Land and Buildings Transaction Tax or Scottish Landfill Tax.

• A penalty is triggered when a person submits a document to Revenue Scotland that contains an inaccuracy resulting in understated tax, or a false or inflated claim for loss, exemption, relief, or repayment
• The inaccuracy must have been either deliberate or careless (meaning the person failed to take reasonable care) for a penalty to apply
• An inaccuracy that was originally innocent becomes treated as careless if the person later discovers it but fails to take reasonable steps to notify Revenue Scotland
• Each individual inaccuracy within a single document attracts its own separate penalty