Fraud on provision of labour in construction sector: consultation on VAT and other policy options - CIOT comments
"Following a review of its effectiveness at the end of our second operational year, Revenue Scotland has revised the format of its penalty assessment notices.
The new format is designed to improve accessibility for taxpayers and further information is available from the Revenue Scotland website.
The new notices will take effect from 8 June 2017. As set out in the Revenue Scotland and Tax Powers Act 2015, taxpayers will continue to have the right to review any penalty notice issued by Revenue Scotland. If you have any queries about this, please contact info [at] revenue.scot."