Revenue Scotland and Tax Powers Act 2014 section 203

Enforcement of penalties under sections 195, 196 and 197

Section 203 sets out the payment deadlines for investigation-related penalties and how those penalties are enforced.

• Penalties for failing to comply with an investigation, obstructing an investigation, or providing inaccurate information must be paid within 30 days of the penalty notification being issued.
• If the penalty is challenged through a review, the 30-day payment deadline restarts from the date the review is concluded.
• If mediation follows a review, the 30-day payment deadline restarts from the date either party withdraws from mediation; if an appeal is made, it restarts from the date the appeal is determined or withdrawn.
• For enforcement purposes, an unpaid penalty is treated in the same way as an unpaid tax assessment, giving Revenue Scotland the same collection powers.

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