Revenue Scotland and Tax Powers Act 2014 section 197

Penalties for inaccurate information or documents

Section 197 sets out the penalties that apply when a person provides inaccurate information or documents to Revenue Scotland in response to an information notice.

• A penalty of up to £3,000 may be imposed for each inaccuracy in information or documents provided in response to an information notice.
• The penalty applies where the inaccuracy is careless (i.e. the person failed to take reasonable care) or deliberate.
• A penalty also applies where the person knew about the inaccuracy when providing the information but did not tell Revenue Scotland at that time.
• A penalty further applies where the person later discovers the inaccuracy but fails to take reasonable steps to inform Revenue Scotland.