SCHEDULE 38Tax agents: dishonest conduct
PART 3Power to obtain tax agent's files etc
Offence of concealment etc in connection with file access notice
21
(1)
A person (“P”) commits an offence if P—
(a)
conceals, destroys or otherwise disposes of a required document, or
(b)
arranges for the concealment, destruction or disposal of a required document.
(2)
A “required document” is a document within sub-paragraph (3) or sub-paragraph (4).
(3)
A document is within this sub-paragraph if at the time when P acts—
(a)
P is required to provide the document by a file access notice, and
(b)
either—
(i)
the notice has not been complied with, or
(ii)
it has been complied with, but P has been notified in writing by an officer of Revenue and Customs that P must continue to preserve the document (and the notification has not been withdrawn).
(4)
A document is within this sub-paragraph if at the time when P acts—
(a)
P is not required to provide the document by a file access notice,
(b)
P has been informed by an officer of Revenue and Customs that P will be or is likely to be so required, and
(c)
no more than 6 months have elapsed since P was, or was last, so informed.
(5)
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.