Revenue Scotland discretionary powers in relation to penalties

Overview of RSTPA guidance for Revenue Scotland discretionary powers in relation to penalties.

The guidance is set out as follows:

  • RSTP3022 - Reasonable excuse
  • RSTP3023 - Reduction of a penalty for special circumstances
  • RSTP3024 - Reduction of a penalty for disclosure

Page Revisions

  • 22 August 2017, 9:39