Revenue Scotland and Tax Powers Act 2014 section 211

Interaction of penalties under section 209 with other penalties

Section 211 prevents a taxpayer from being penalised twice for the same underlying tax liability by reducing a registration failure penalty where another penalty already relates to the same tax amount.

• Where a person is liable to a penalty under section 209 for failing to register for tax, that penalty may be reduced
• The reduction equals the amount of any other penalty the person has already incurred in relation to the same tax liability
• This prevents double-counting of penalties that are both calculated by reference to the same underlying amount of tax owed
• Penalties under Chapter 2 (penalties for failing to make a return on time) are excluded from this offset and cannot be used to reduce a section 209 penalty