Revenue Scotland and Tax Powers Act 2014 section 231

Penalty

Section 231 sets out the penalty that applies when a third party fails to comply with a notice requiring them to provide information or documents in connection with a tax liability of another person.

• A third party who fails to comply with a notice issued under this chapter is liable to a fixed penalty of £300.
• The penalty applies automatically upon non-compliance with the notice.
• The rules on reasonable excuse, assessment and enforcement of penalties that apply to investigation penalties generally also apply to this penalty.
• References to information notices in the general penalty provisions are to be read as including notices issued under this chapter.