Creating or providing false documents or information
Creating or providing false documents or information

The following Corporate Crime guidance note provides comprehensive and up to date legal information covering:

  • Creating or providing false documents or information
  • Offences relating to untrue declarations etc
  • Elements of the offence under the CEMA 1979, s 167(1)
  • Knowingly or recklessly
  • Untrue declaration
  • Sentences for the offence of making untrue declaration etc
  • Offence of counterfeiting documents etc
  • Sentence for counterfeiting documents
  • Offence of falsification etc of documents under section 20BB of the Taxes Management Act 1970
  • Statutory defence for falsification of documents
  • more

Offences relating to untrue declarations etc

A person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA 1979) if they knowingly or recklessly:

  1. make or signs

  2. cause to be made or signed

  3. deliver or cause to be delivered to HMRC

any declaration, notice, certificate or other document which is untrue in a material particular.

A person also commits an offence under CEMA 1979, s 167 if they make a statement in answer to any question by a customs officer which they are required to answer which is untrue in a material particular.

CEMA 1979, s 167(1) offence is an either way offence.

CEMA 1979, s 167(3) creates exactly the same offence as in s 167(1) except that no mental element is required. The offence is therefore a strict liability or absolute offence.

CEMA 1979, s 167(3) offence can only be tried in the magistrates' court.

See Practice Note: Strict liability.

Elements of the offence under the CEMA 1979, s 167(1)

Knowingly or recklessly

To be guilty of the offence under CEMA 1979, s 167(1) the defendant either has to knowingly or recklessly commit the criminal act.

A person acts recklessly with respect to:

  1. a circumstance when they are aware of a risk that it existed or would exist