A7.432 What constitutes a criminal offence in regards to taxes?
Offences under the Theft Act, the Fraud Act and the Taxes Acts
Offences under the Theft Act, the Fraud Act and the Taxes Acts are detailed in the table below:
|False accounting||In addition to proceedings under the Perjury Act 1911, proceedings in England and Wales may be taken under the Theft Act 1968 for false accounting. Company officers are also liable for this offence where committed by the company1. Similar provisions apply in Northern Ireland under the Theft Act (Northern Ireland) 1969. This offence is triable either summarily or on indictment2.|
|False representation||A taxpayer commits a criminal offence, triable summarily on indictment, where he dishonestly makes a false representation to HMRC about his tax affairs. A representation is false if it is untrue or misleading, and the taxpayer knows that it is, or might be, untrue or misleading3. This includes a false statement or representation in any return4in order to obtain an 'allowance, reduction, rebate or repayment' in respect of tax for either himself or any other person. Unlike the offence of fraudulent evasion of income tax, this offence applies only to acts of falsity, not omissions. 5.|
It is a criminal offence to falsify, conceal, destroy or otherwise dispose of documents which HMRC have called for under FA 2008, Sch 36 (see A6.610) or TMA 1970, ss 20BA, 20BB (see A6.315, A6.311)6.
|Failure to disclose||A taxpayer also commits a criminal offence if he dishonestly fails to disclose|
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