V5.318 Concealing, etc, documents

V5.318 Concealing, etc, documents

Concealing etc documents following information notice

A person is guilty of an offence if1


    (i)     he is required to produce a document by an information notice;


    (ii)     the First-tier Tribunal approved the giving of the notice;


    (iii)     the person conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, that document.


A person is not guilty of an offence under this provision if2


    (a)     he acts after the document has been produced to an officer of Revenue and Customs in accordance with the information notice, unless an officer of Revenue and Customs

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