Revenue Scotland and Tax Powers Act 2014 section 180

Time limit for assessment of penalties under Chapter 2

Section 180 sets out the time limits within which Revenue Scotland must assess penalties for failures to make returns or pay tax.

• Revenue Scotland must assess any penalty on or before the later of two possible deadline dates, referred to as Date A and Date B.
• Date A is two years from the filing date (for return failures) or two years from the last date payment could have been made without incurring a penalty (for payment failures).
• Date B is 12 months from the end of the appeal period for the relevant tax assessment, or if there is no such assessment, 12 months from the date the tax liability is finally ascertained.
• The appeal period means the time during which an appeal could still be brought, or during which an existing appeal remains undetermined or has not been withdrawn.

---