How to pay a penalty

Penalty Notices

The unique reference number stated on the penalty notice must be quoted when making payments.

This is normally the unique 13 character tax reference (commencing ‘RS’). This will begin ‘RS’, followed by 7 numbers and ending in 4 letters.

Please note: tax returns submitted prior to 24 July 2019 have a 9 character reference number, commencing ‘RS’, followed by 7 numbers.

The full 13 character reference (and only this reference) must be quoted when making payments in relation to the transaction or when contacting us about the transaction.

Please ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.

BACS/CHAPS

BACS/CHAPS payments and Faster Payments should be made to the Revenue Scotland bank account shown below and must quote the unique 13 character tax reference (and only this reference) as the payment reference.

A separate payment must be made for each tax return or penalty.

Penalty and Interest Charges

If the penalty is paid late, interest is chargeable and you may also become liable to a further penalty.

Further guidance on interest and penalties is available at RSTP4001 and RSTP3001.

Overpayments

As of the 1 October 2015, Revenue Scotland will not automatically refund any individual overpayments of £10 or less.

To avoid any overpayments, please ensure that your payment exactly matches the rounded total tax payable amount submitted in your tax return.

Payment Due Dates

The latest payment date must be a banking day. 

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.

Queries about Payments

If you have any queries regarding the method of payment, please use secure messaging within the SETS portal.

Alternatively contact Revenue Scotland at lbtt@revenue.scot.