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.