Revenue Scotland and Tax Powers Act 2014 section 245

Reviews and appeals not to postpone recovery of tax

Section 245 establishes the general rule that requesting a review or lodging an appeal does not delay the obligation to pay tax, penalties or interest, while allowing Scottish Ministers to create regulations for postponement in certain circumstances.

• Tax, penalties and interest remain due and payable even when a review or appeal is in progress — the default position is that there is no automatic postponement of payment.
• Scottish Ministers have the power to make regulations allowing for postponement of tax, penalties or interest while reviews or appeals are pending.
• Postponement regulations may cover applications to Revenue Scotland, agreements between the taxpayer and Revenue Scotland, applications to the tax tribunal, and further appeals on postponement decisions.
• The general rule is subject to specific exceptions relating to certain penalty enforcement provisions concerning record-keeping failures, investigation-related penalties, and penalties under schedule 3 (double assessment relief claims).

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