SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
PART 2Establishing dishonest conduct
Offence of concealment etc in connection with conduct notice
I16
1
A person (“P”) commits an offence if, after a relevant event has occurred, P—
a
conceals, destroys or otherwise disposes of a material document, or
b
arranges for the concealment, destruction or disposal of a material document.
2
A “relevant event” occurs if—
a
a conduct notice is given to an individual, or
b
an individual is informed by an officer of Revenue and Customs that a conduct notice will be or is likely to be given to the individual.
3
A “material document” is any document that could be sought under paragraph 8 as a result of the giving of the conduct notice.
4
If P acts after the event described in sub-paragraph (2)(a), no offence is committed if P acts—
a
after the determination has been set aside,
b
more than 4 years after the conduct notice was given, or
c
without knowledge of that event.
5
If P acts before that event but after the event described in sub-paragraph (2)(b), no offence is committed if P acts—
a
more than 2 years after the individual was, or was last, so informed, or
b
without knowledge of the event described in sub-paragraph (2)(b).
6
P acts without knowledge of an event if P—
a
is not the individual with respect to whom the event has occurred, and
b
does not know, and could not reasonably be expected to know, that the event has occurred.
7
A person guilty of an offence under this paragraph is liable—
a
on summary conviction, to a fine not exceeding the statutory maximum, and
b
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.