Revenue Scotland and Tax Powers Act 2014 section 183

Amount of penalty for inaccuracy in taxpayer document

Section 183 sets out the percentage penalties that apply when a taxpayer's document contains an inaccuracy, with the penalty level depending on whether the inaccuracy was deliberate or merely careless.

• A deliberate inaccuracy attracts a penalty of 100% of the potential lost revenue
• A careless inaccuracy attracts a lower penalty of 30% of the potential lost revenue
• "Potential lost revenue" is a defined term whose calculation is set out in separate provisions (sections 187 to 190)
• The same definition of potential lost revenue also applies to related penalty provisions in sections 185 and 186