Revenue Scotland and Tax Powers Act 2014 section 200

Failure to comply with time limit

Section 200 provides that a person will not face a penalty for missing a deadline if a Revenue Scotland officer has granted them additional time and they comply within that extended period.

• This section concerns penalties that may arise when a person fails to do something within a required time limit during a Revenue Scotland investigation.
• If a designated officer of Revenue Scotland allows the person further time beyond the original deadline, no penalty arises provided the person complies within that extended period.
• The penalties in question are the initial penalty for failure to comply or obstruction and the daily default penalty that can accumulate for ongoing non-compliance.
• In practice, this means that individuals and businesses should communicate with Revenue Scotland if they anticipate difficulty meeting a deadline, as an extension may be granted which removes the risk of a penalty.