Revenue Scotland and Tax Powers Act 2014 section 215

Assessment of penalties under section 209

Section 215 sets out the procedural requirements for how Revenue Scotland must assess and notify penalties for failure to register for tax, and the time limits within which such assessments must be made.

• Revenue Scotland must formally assess the penalty, notify the person liable, and specify the period to which the penalty relates.
• The penalty must be paid within 30 days of the notification being issued.
• The penalty assessment is treated like a tax assessment for enforcement purposes and can be combined with a tax assessment.
• The penalty assessment must be made within 12 months of either the end of the appeal period for the related tax assessment or, where there is no such assessment, the date on which the unpaid tax amount is determined.