Revenue Scotland and Tax Powers Act 2014 section 196

Daily default penalties for failure to comply or obstruction

Section 196 provides for additional daily penalties where a person continues to fail to comply with an investigation requirement or continues to obstruct an investigation after an initial penalty has been imposed.

• This section applies when a failure to comply or obstruction continues after an initial penalty has already been imposed under section 195
• The person responsible is liable to further penalties for each day the failure or obstruction persists
• The maximum daily penalty is £60 per day
• Multiple daily penalties can accumulate for as long as the non-compliance or obstruction continues