| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.074 Duty to keep and preserve records Regulated

Keep and preserve tax records for devolved taxesAny Person

274 other provisions — procedural and definitional

s.001 Overview of Act

s.002 Revenue Scotland

s.003 Functions of Revenue Scotland

s.004 Delegation of functions by Revenue Scotland

s.005 Payments into the Scottish Consolidated Fund

s.006 Rewards

s.007 Independence of Revenue Scotland

s.008 Ministerial guidance

s.009 Provision of information, advice or assistance to the Scottish Ministers

s.010 Charter of standards and values

s.011 Corporate plan

s.012 Annual report

s.013 Use of information by Revenue Scotland and other persons

s.014 Protected taxpayer information

s.015 Confidentiality of protected taxpayer information

s.016 Protected taxpayer information: declaration of confidentiality

s.017 Disclosure of information prohibited or restricted by statute or agreement

s.018 Protected taxpayer information: use by the Keeper

s.019 Wrongful disclosure of protected taxpayer information

s.020 Overview

s.021 The First-tier Tax Tribunal for Scotland and the Upper Tax Tribunal for Scotland

s.022 President of the Tax Tribunals

s.023 Functions of the President of the Tax Tribunals

s.024 Business arrangements

s.025 Temporary President

s.026 Members

s.027 Judicial members

s.028 Status and capacity of members

s.029 Decisions in the First-tier Tribunal

s.030 Decisions in the Upper Tribunal

s.031 Composition of the Tribunals

s.032 Voting for decisions

s.033 Chairing members

s.034 Appeal from the First-tier Tribunal

s.035 Disposal of an appeal under section 34

s.036 Appeal from the Upper Tribunal

s.037 Disposal of an appeal under section 36

s.038 Procedure on second appeal

s.039 Process for permission

s.040 Judicial review cases

s.041 Procedural steps where petition remitted

s.042 Decision on remittal

s.043 Additional matters

s.044 Meaning of judicial review

s.045 Venue for hearings

s.046 Conduct of cases

s.047 Enforcement of decisions

s.048 Award of expenses

s.049 Additional powers

s.050 Offences in relation to proceedings

s.051 Tribunal rules

s.052 Exercise of functions

s.053 Extent of rule-making

s.054 Proceedings and steps

s.055 Hearings in cases

s.056 Evidence and decisions

s.057 Practice directions

s.058 Administrative support

s.059 Guidance

s.060 Annual reporting

s.061 Interpretation

s.062 The general anti-avoidance rule: introductory

s.063 Tax avoidance arrangements

s.064 Meaning of “artificial”

s.065 Meaning of “tax advantage”

s.066 Counteracting tax advantages

s.067 Proceedings in connection with the general anti-avoidance rule

s.068 Notice to taxpayer of proposed counteraction of tax advantage

s.069 Final notice to taxpayer of counteraction of tax advantage

s.070 Counteraction of tax advantages: payment of tax charged etc.

s.071 Assumption of tax advantage

s.072 General anti-avoidance rule: commencement and transitional provision

s.073 Overview

s.075 Preservation of information etc.

s.076 Penalty for failure to keep and preserve records

s.077 Reasonable excuse for failure to keep and preserve records

s.078 Assessment of penalties under section 76

s.079 Enforcement of penalties under section 76

s.080 Power to change penalty provisions in sections 76 to 79

s.081 Further provision: land and buildings transaction tax

s.082 Meaning of “filing date”

s.083 Amendment of return by taxpayer

s.084 Correction of return by Revenue Scotland

s.085 Notice of enquiry

s.086 Scope of enquiry

s.087 Amendment of self-assessment during enquiry to prevent loss of tax

s.088 Referral of questions to appropriate tribunal during enquiry

s.089 Withdrawal of notice of referral

s.090 Effect of referral on enquiry

s.091 Effect of determination

s.092 “Appropriate tribunal”

s.093 Completion of enquiry

s.094 Direction to complete enquiry

s.095 Determination of tax chargeable if no return made

s.096 Determination to have effect as a self-assessment

s.097 Determination superseded by actual self-assessment

s.098 Assessment where loss of tax

s.099 Assessment to recover excessive repayment of tax

s.100 References to “Revenue Scotland assessment”

s.101 References to the “taxpayer”

s.102 Conditions for making Revenue Scotland assessments

s.103 Time limits for Revenue Scotland assessments

s.104 Losses brought about carelessly or deliberately

s.105 Assessment procedure

s.106 Relief in case of double assessment

s.107 Claim for relief for overpaid tax etc.

s.108 Claim for repayment if instrument changing tax basis not approved

s.109 Defence to certain claims for relief under section 107 or 108

s.110 Unjustified enrichment: further provision

s.111 Unjustified enrichment: reimbursement arrangements

s.112 Reimbursement arrangements: penalties

s.113 Cases in which Revenue Scotland need not give effect to a claim

s.114 Procedure for making claims etc.

s.115 Time-limit for making claims

s.116 The claimant: partnerships

s.117 Assessment of claimant in connection with claim

s.118 Contract settlements

s.119 Investigatory powers of Revenue Scotland: overview

s.120 Meaning of “tax position”

s.121 Meaning of “carrying on a business”

s.122 Meaning of “statutory records”

s.123 Power to obtain information and documents from taxpayer

s.124 Power to obtain information and documents from third party

s.125 Approval of taxpayer notices and third party notices

s.126 Copying third party notice to taxpayer

s.127 Power to obtain information and documents about persons whose identity is not known

s.128 Third party notices and notices under section 127: groups of undertakings

s.129 Third party notices and notices under section 127: partnerships

s.130 Power to obtain information about persons whose identity can be ascertained

s.131 Notices

s.132 Complying with information notices

s.133 Producing copies of documents

s.134 Further provision about powers relating to information notices

s.135 Information notices: general restrictions

s.136 Types of information

s.137 Taxpayer notices following a tax return

s.138 Protection for privileged communications between legal advisers and clients

s.139 Protection for auditors

s.140 Auditors: supplementary

s.141 Power to inspect business premises

s.142 Power to inspect business premises of involved third parties

s.143 Carrying out inspections under section 141 or 142

s.144 Carrying out inspections under section 141 or 142: further provision

s.145 Power to inspect property for valuation etc.

s.146 Carrying out inspections under section 145

s.147 Approval of tribunal for premises inspections

s.148 Power to mark assets and to record information

s.149 Restriction on inspection of documents

s.150 Power to copy and remove documents

s.151 Computer records

s.152 Review or appeal against information notices

s.153 Power to modify section 152

s.154 Disposal of reviews and appeals in relation to information notices

s.155 Offence of concealing etc. documents following information notice

s.156 Offence of concealing etc. documents following information notification

s.157 Penalties: overview

s.158 Double jeopardy

s.159 Penalty for failure to make returns

s.160 Land and buildings transaction tax: first penalty for failure to make return

s.161 Land and buildings transaction tax: 3 month penalty for failure to make return

s.162 Land and buildings transaction tax: 6 month penalty for failure to make return

s.163 Land and buildings transaction tax: 12 month penalty for failure to make return

s.164 Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return

s.165 Scottish landfill tax and Scottish aggregates tax: multiple failures to make return

s.166 Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return

s.167 Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to make return

s.168 Penalty for failure to pay tax

s.169 Land and buildings transaction tax: amounts of penalties for failure to pay tax

s.170 Scottish landfill tax and Scottish aggregates tax: first penalty for failure to pay tax

s.171 Scottish landfill tax and Scottish aggregates tax: penalties for multiple failures to pay tax

s.172 Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to pay tax

s.173 Scottish landfill tax and Scottish aggregates tax: 12 month penalty for failure to pay tax

s.174 Interaction of penalties under Chapter 2 with other penalties

s.175 Reduction in penalty under sections 159 to 167 for disclosure

s.176 Suspension of penalty under sections 168 to 173 during currency of agreement for deferred payment

s.177 Special reduction in penalty under Chapter 2

s.178 Reasonable excuse for failure to make return or pay tax

s.179 Assessment of penalties under Chapter 2

s.180 Time limit for assessment of penalties under Chapter 2

s.181 Power to change penalty provisions in Chapter 2

s.182 Penalty for inaccuracy in taxpayer document

s.183 Amount of penalty for inaccuracy in taxpayer document

s.184 Suspension of penalty for careless inaccuracy under section 182

s.185 Penalty for inaccuracy in taxpayer document attributable to another person

s.186 Penalty for failure to notify under-assessment

s.187 Potential lost revenue: normal rule

s.188 Potential lost revenue: multiple errors

s.189 Potential lost revenue: losses

s.190 Potential lost revenue: delayed tax

s.191 Special reduction in penalty under this Chapter

s.192 Reduction in penalty under this Chapter for disclosure

s.193 Assessment of penalties under this Chapter

s.194 Power to change penalty provisions in Chapter 3

s.195 Penalties for failure to comply or obstruction

s.196 Daily default penalties for failure to comply or obstruction

s.197 Penalties for inaccurate information or documents

s.198 Concealing, destroying etc. documents following information notice

s.199 Concealing, destroying etc. documents following information notification

s.200 Failure to comply with time limit

s.201 Reasonable excuse for failure to comply or obstruction

s.202 Assessment of penalties under sections 195, 196 and 197

s.203 Enforcement of penalties under sections 195, 196 and 197

s.204 Increased daily default penalty

s.205 Enforcement of increased daily default penalty

s.206 Tax-related penalty

s.207 Enforcement of tax-related penalty

s.208 Power to change penalty provisions in Chapter 4

s.209 Penalty for failure to register for tax etc.

s.210 Amount of penalty for failure to register for tax etc.

s.211 Interaction of penalties under section 209 with other penalties

s.212 Reduction in penalty under section 209 for disclosure

s.213 Special reduction in penalty under section 209

s.214 Reasonable excuse for failure to register for tax etc.

s.215 Assessment of penalties under section 209

s.216 Power to change penalty provisions in Chapter 5

s.216 Penalty for failure to notify Revenue Scotland of production of exempt aggregate: Scottish aggregates tax

s.216 Failure to keep records of production of exempt aggregate: Scottish aggregates tax

s.216 Failure to request approval of tax representative appointment: Scottish aggregates tax

s.216 Failure to notify cessation of eligibility for group treatment or of having place of business in UK: Scottish aggregates tax

s.216 Failure to notify change to group treatment application or notification: Scottish aggregates tax

s.216 Penalty for failure to provide security: Scottish aggregates tax

s.216 Reasonable excuse for failures under Chapter 5A

s.216 Assessment of penalties under Chapter 5A

s.216 Power to change penalty provisions in Chapter 5A

s.217 Interest on unpaid tax

s.218 Interest on penalties

s.219 Interest on repayment of tax overpaid etc.

s.220 Rates of interest

s.221 Issue of tax demands and receipts

s.222 Fees for payment

s.223 Certification of matters by Revenue Scotland

s.224 Court proceedings

s.225 Summary warrant

s.226 Recovery of penalties and interest

s.227 Requirement for contact details for debtor

s.228 Power to obtain details

s.229 Reviews and appeals against notices or requirements

s.230 Power to modify section 229

s.231 Penalty

s.232 Overview

s.233 Appealable decisions

s.234 Right to request review

s.235 Notice of review

s.236 Late notice of review

s.237 Duty of Revenue Scotland to carry out review

s.238 Nature of review etc.

s.239 Notification of conclusions of review

s.240 Effect of conclusions of review

s.241 Right of appeal

s.242 Notice of appeal

s.243 Late notice of appeal

s.244 Disposal of appeal

s.245 Reviews and appeals not to postpone recovery of tax

s.246 Settling matters in question by agreement

s.247 Application of this Part to joint buyers

s.248 Application of this Part to trustees

s.249 References to the “tribunal”

s.250 Interpretation

s.251 Communications from taxpayers to Revenue Scotland

s.251 Communications from Revenue Scotland to taxpayers

s.251 Use of automation by Revenue Scotland

s.251 Set-off by Revenue Scotland

s.251 No set-off where insolvency procedure has been applied

s.251 Continuity of designated officers’ acts

s.252 General interpretation

s.253 Index of defined expressions

s.254 Subordinate legislation

s.255 Ancillary provision

s.256 Minor and consequential modifications of enactments

s.257 Crown application: criminal offences

s.258 Crown application: powers of entry

s.259 Crown application: Her Majesty

s.260 Commencement

s.261 Short title

Schedules

0 of 81 shown

81 other schedules

s.sch001 (1) Revenue Scotland is to consist of no fewer than...

s.sch001 (1) A person may not be appointed as a member...

s.sch001 The Scottish Ministers may, by giving notice in writing, remove...

s.sch001 (1) Revenue Scotland may pay to— (a) its members, and...

s.sch001 (1) Revenue Scotland may establish committees for any purpose relating...

s.sch001 (1) Revenue Scotland may regulate its own procedure (including quorum)...

s.sch001 (1) Revenue Scotland may authorise— (a) a member,

s.sch001 (1) Revenue Scotland is to employ a chief executive.

s.sch001 In addition to any other powers it has, Revenue Scotland...

s.sch002 The Scottish Tax Tribunals

s.sch003 This schedule applies to a claim under section 106, 107...

s.sch003 (1) The claimant may amend the claim by notice to...

s.sch003 (1) Revenue Scotland may by notice to the claimant amend...

s.sch003 (1) As soon as practicable after a claim is made,...

s.sch003 (1) Revenue Scotland may enquire into a person's claim or...

s.sch003 (1) An enquiry under paragraph 13 is completed—

s.sch003 (1) The claimant may apply to the tribunal for a...

s.sch003 (1) Within 30 days after the date of issue of...

s.sch003 (1) An appeal may be brought against a conclusion stated...

s.sch003 (1) A claim must be made in such form as...

s.sch003 (1) A person who wishes to make a claim must—...

s.sch003 The duty under paragraph 3 to preserve records may be...

s.sch003 (1) A person (“P”) who fails to comply with paragraph...

s.sch003 (1) If P satisfies Revenue Scotland or (on appeal) the...

s.sch003 (1) Where a person becomes liable for a penalty under...

s.sch003 (1) A penalty under paragraph 5 must be paid—

s.sch003 (1) The Scottish Ministers may by regulations make provision (or...

s.sch004 (1) The Debtors (Scotland) Act 1987 (c.18) is amended as...

s.sch004 (1) The LT(S) Act 2014 is amended as follows.

s.sch004 (1) The Tribunals (Scotland) Act 2014 (asp 10) is amended...

s.sch004 In the Procurement Reform (Scotland) Act 2014 (asp 12), in...

s.sch004 (1) The Environment Act 1995 (c.25) is amended as follows....

s.sch004 In section 9(1) of the Public Finance and Accountability (Scotland)...

s.sch004 In the Ethical Standards in Public Life etc. (Scotland) Act...

s.sch004 In the Freedom of Information (Scotland) Act 2002 (asp 13),...

s.sch004 In the Public Appointments and Public Bodies etc. (Scotland) Act...

s.sch004 In the Public Services Reform (Scotland) Act 2010 (asp 8),...

s.sch004 In the Public Records (Scotland) Act 2011 (asp 12), in...

s.sch004 (1) The LBTT(S) Act 2013 is amended as follows.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Revenue Scotland and Tax Powers Act 2014

Does it bind you?

Other Acts binding the same actors

What it requires

Schedules