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
Archive Date: 
15 March 2015
Last updated: 
15 March 2015
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