HMRC compliance checks: consequences of destroying or concealing data

On 5th December HMRC updated two documents (Compliance checks: visits by agreement or advance notice - CC/FS3 and Compliance checks: unannounced visits for inspections – CC/FS4) to include what will happen if documents are concealed, destroyed or disposed of that HMRC have requested, or are likely to request, in an information notice .

You will be charged a penalty if you, or a person acting on your behalf, conceals, destroys or disposes of documents that HMRC have:

• Requested in an information notice.
• Told you that they intend to ask for information in an information notice.

It is a criminal offence if you, destroy or dispose of documents that HMRC have:

• Asked for in an information notice that has been approved by the tribunal.
• Told you that they intend to ask for information in an information notice that has been approved by the tribunal.

HMRC may carry out a criminal investigation with a view to prosecute if you, or someone acting on your behalf, commits an offence in relation to concealing, destroying or otherwise disposing of documents that have been, or a likely to be, requested in an information notice.