Revenue Scotland and Tax Powers Act 2014 section 195

Penalties for failure to comply or obstruction

Section 195 imposes a fixed penalty of £300 on any person who fails to comply with an information notice issued by Revenue Scotland or who deliberately obstructs an officer carrying out an investigation.

• A penalty of £300 applies where a person fails to comply with an information notice from Revenue Scotland.
• The same £300 penalty applies where a person deliberately obstructs a designated officer or an authorised person during an inspection or the exercise of a tribunal-approved power.
• Failure to comply includes concealing, destroying, or otherwise disposing of documents that are the subject of an information notice, or arranging for someone else to do so.
• The penalty is a fixed amount and applies regardless of the nature or scale of the underlying tax matter being investigated.