Revenue Scotland and Tax Powers Act 2014 section 207

Enforcement of tax-related penalty

Section 207 sets out the payment deadline and enforcement mechanism for tax-related penalties imposed under the Act.

• A tax-related penalty must be paid within 30 days of the penalty notification being issued.
• The 30-day period begins on the date the notification is issued, not the date it is received.
• For enforcement purposes, the penalty is treated as if it were an assessment to tax.
• This means Revenue Scotland can use the same recovery powers to collect an unpaid penalty as it would use to collect unpaid tax.