Destroying Documents

If an officer has informed a person that a document is, or is likely to be the subject of an information notice addressed to them, that person will be liable for a penalty if they conceal, destroy or otherwise dispose of it (or arrange for any of these things to be done).

Unless they are obliged to retain the document, a person can destroy it:-

  • After it has been produced in compliance with an information notice, unless they have been told it must be retained for a future check (FA 2008, Sch. 36, para. 42 (2))
  • Six months after they were told it would be required in an information notice but it was not required (para. 42 (2))
  • Six months after providing a copy in compliance with an information notice if they have not been asked in writing to produce the original (para. 42 (3)).

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