Revenue Scotland wants to encourage a culture of responsible taxpaying, where the burden of tax is shared equally and people and businesses pay their taxes as the Scottish Parliament intended.

Further information is available from the RSTPA legislation guidance (Chapters 1-6).

Revenue Scotland recognises that most taxpayers want to comply with their obligations and pay the right amount of tax. Revenue Scotland wants to make it as easy as possible for them to do so while detecting and deterring the minority who are not so inclined.

If there are instances when some taxpayers find it hard to understand and comply with their obligations, we work with them to help them do so.

The Scottish Government expects all businesses and individuals working in Scotland to pay their tax liabilities in full. Intentional and persistent non-compliance is not acceptable. Revenue Scotland uses the powers it has been given by Parliament to pursue and take enforcement action against those who seek to deliberately defraud the tax system.

Revenue Scotland works closely with other regulators, tax authorities and law enforcement bodies such as Registers of Scotland (RoS), the Scottish Environment Protection Agency (SEPA), Her Majesty's Revenue and Customs (HMRC), Police Scotland and the Crown Office and Procurator Fiscal Service (COPFS) to ensure our approach to compliance is informed both by their experience of enforcement and the intelligence gathered as part of that process. Together, we send a message that tax avoidance and evasion are not welcome in Scotland.

Approach to Compliance

Principles and Obligations

Enforcement Options


Last updated: 
31 May 2017


Updated date: 2015-03-30 11:21
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