Revenue Scotland and Tax Powers Act 2014 section 193

Assessment of penalties under this Chapter

Section 193 sets out the process Revenue Scotland must follow when assessing penalties for inaccuracies, including notification requirements, payment deadlines, and time limits for making assessments.

• Revenue Scotland must assess the penalty, notify the person liable, and state the period to which the penalty relates.
• The penalty must be paid within 30 days of the notification being issued.
• Penalty assessments are treated as tax assessments for enforcement purposes and may be combined with a tax assessment.
• Assessments must generally be made within 12 months of the end of the appeal period for the correction, or the date of correction if there is no related tax assessment.