V5.319 Concealment by tax agents

V5.319 Concealment by tax agents

Concealment in connection with conduct notice

If an individual (a) receives a conduct notice (see V5.360F), or (b) is told that he will (or is likely to) receive such a notice, he or another person (P) commits an offence by concealing or destroying (or arranging for such concealment or destruction) any document which could be the subject of a file access notice (see V5.241A)1.


P does not commit an offence under this provision if2


    (a)     he acts after the determination giving rise to the conduct notice has been set aside;


    (b)     he acts more than

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