Revenue Scotland and Tax Powers Act 2014 section 79

Enforcement of penalties under section 76

Section 79 sets out the payment deadlines for penalties imposed for failing to keep and preserve records, and explains how such penalties are enforced.

• A penalty for failing to keep and preserve records must be paid within 30 days of the penalty notification being issued.
• If the penalty is challenged through a review, the 30-day payment deadline restarts from the date the review concludes.
• If mediation follows a review, the 30-day payment deadline restarts from the date either party withdraws from mediation.
• If the penalty is appealed, the 30-day payment deadline restarts from the date the appeal is determined or withdrawn.