How to pay a penalty
If you have received a penalty notice you have 30 days from the date of the notice to pay or appeal it. Make sure you pay Revenue Scotland by the deadline. The time you need to allow depends on how you pay.
Paying a penalty
Please note that cheques should be made payable to Revenue Scotland and the unique Transaction Reference number stated on the penalty notice must be written on the reverse of the cheque and sent to the following address:
PO Box 24068
For bank payment details, please refer to the 'Making a Payment' section of Revenue Scotland's guidance.
If you are late in paying your penalty and are due to pay interest on the amount of the penalty, this should be rounded down to the nearest pound.