PART 8Penalties
CHAPTER 3Penalties relating to inaccuracies
Penalties under Chapter 3: general
I1193Assessment of penalties under this Chapter
1
Where a person becomes liable to a penalty under this Chapter, Revenue Scotland must—
a
assess the penalty,
b
notify the person, and
c
state in the notice the period in respect of which the penalty is assessed.
2
A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.
3
An assessment of a penalty under this Chapter—
a
is to be treated for enforcement purposes as an assessment to tax, and
b
may be combined with an assessment to tax.
4
An assessment of a penalty under section 182 or 185 must be made before the end of the period of 12 months beginning with—
a
the end of the appeal period for the decision correcting the inaccuracy, or
b
if there is no assessment to the tax concerned within paragraph (a), the date on which the inaccuracy is corrected.
5
An assessment of a penalty under section 186 must be made before the end of the period of 12 months beginning with—
a
the end of the appeal period for the assessment of tax which corrected the understatement, or
b
if there is no assessment within paragraph (a), the date on which the understatement is corrected.
6
In subsections (4) and (5) “appeal period” means the period during which—
a
an appeal could be brought, or
b
an appeal that has been brought has not been determined or withdrawn.
7
Subject to subsections (4) and (5), a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of potential lost revenue.