Revenue Scotland and Tax Powers Act 2014 section 184

Suspension of penalty for careless inaccuracy under section 182

Section 184 allows Revenue Scotland to suspend penalties imposed for careless inaccuracies in tax documents, subject to conditions that help the taxpayer avoid future penalties.

• Revenue Scotland may suspend all or part of a penalty for careless inaccuracy by issuing a formal notice to the taxpayer, specifying the amount suspended, the suspension period (up to 2 years), and the conditions to be met.
• A penalty may only be suspended where complying with the conditions would help the taxpayer avoid incurring further penalties for careless inaccuracies in the future.
• If the taxpayer satisfies all the conditions by the end of the suspension period, the suspended penalty (or suspended part) is cancelled entirely.
• If the taxpayer fails to meet the conditions, or incurs another penalty for careless inaccuracy during the suspension period, the suspended penalty (or suspended part) becomes immediately payable.