The Act Part 8 – Penalties Penalties under Chapter 2: general Section 178 – Reasonable excuse for failure to make return or pay tax
215.This section provides that if a person satisfies Revenue Scotland or the tribunal that there is reasonable excuse on the person’s behalf for a failure to either make a return or make a payment, then the person is not liable to pay a penalty arising from that failure. The section also sets out some circumstances in which reasonable excuse does not apply.