Revenue Scotland and Tax Powers Act 2014 section 226

Recovery of penalties and interest

Section 226 confirms that Revenue Scotland can use the same recovery powers to collect unpaid penalties and interest as it uses to collect unpaid tax.

• This section applies the tax recovery rules in this Chapter equally to unpaid penalties and unpaid interest
• Interest on both unpaid tax and unpaid penalties is covered by this provision
• In practical terms, any outstanding penalty or interest amount is treated as though it were unpaid tax for recovery purposes
• This ensures Revenue Scotland has a single, consistent set of enforcement tools for collecting all amounts owed, whether tax, penalties, or interest