PART 8Penalties
CHAPTER 2Penalties for failure to make returns or pay tax
Penalties under Chapter 2: general
I1175Reduction in penalty under sections 159 to 167 for disclosure
1
Revenue Scotland may reduce a penalty under sections 159 to 167 where P discloses information which has been withheld by a failure to make a return (“relevant information”).
2
P discloses relevant information by—
a
telling Revenue Scotland about it,
b
giving Revenue Scotland reasonable help in quantifying any tax unpaid by reason of its having been withheld, and
c
allowing Revenue Scotland access to records for the purpose of checking how much tax is so unpaid.
3
Reductions under this section may reflect—
a
whether the disclosure was prompted or unprompted, and
b
the quality of the disclosure.
4
Disclosure of relevant information—
a
is “unprompted” if made at a time when P has no reason to believe that Revenue Scotland has discovered or is about to discover the relevant information, and
b
otherwise, is “prompted”.
5
In relation to disclosure, “quality” includes timing, nature and extent.