Criminal Offence

FA 2008, Sch. 36, para. 53-55 provide for concealing, etc. documents to be treated as a criminal offence. Under these provisions it is a criminal offence if:-

  • A document is concealed, destroyed or disposed of when the person knows that it is the subject of an information notice approved by the Tribunal or
  • The person has received written notice that the document is, or is likely to be, the subject of an information notice for which HMRC intends to seek the approval of the Tribunal.


This is subject to the conditions under which a person is permitted to destroy a document.

A person who is guilty of an offence under para. 53 will be liable:-

  • On summary conviction to a fine not exceeding the statutory maximum or
  • On conviction on indictment, to imprisonment to a term not exceeding two years or to a fine, or both.

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