Revenue Scotland and Tax Powers Act 2014 section 205

Enforcement of increased daily default penalty

Section 205 sets out the payment deadline and enforcement mechanism for increased daily default penalties imposed under section 204.

• An increased daily default penalty must be paid within 30 days of the penalty notification being issued.
• The 30-day period starts from the date shown on the penalty notification.
• For enforcement purposes, the penalty is treated as if it were an assessment to tax.
• This means Revenue Scotland can use the same collection and recovery powers available for unpaid tax to pursue unpaid penalties.