Revenue Scotland and Tax Powers Act 2014 section 202

Assessment of penalties under sections 195, 196 and 197

Section 202 sets out the time limits and procedural requirements for Revenue Scotland when assessing penalties for failing to comply with investigation requirements, obstructing investigations, or providing inaccurate information or documents.

• Revenue Scotland must formally assess any penalty arising under sections 195, 196 or 197 and notify the person concerned.
• Penalties for non-compliance or obstruction (sections 195 and 196) must generally be assessed within 12 months of the person becoming liable.
• Where the person has a right of appeal against the underlying information notice, the 12-month assessment window runs from the latest of: the date liability arose, the end of the appeal window, or (if appealed) the date the appeal is determined or withdrawn.
• Penalties for inaccurate information or documents (section 197) must be assessed both within 12 months of the inaccuracy coming to a designated officer's attention and within 6 years of the person becoming liable — both conditions must be met.