Paragraph 21 I1C1C2
A person (“P”) commits an offence if P—
conceals, destroys or otherwise disposes of a required document, or
arranges for the concealment, destruction or disposal of a required document.
A “required document” is a document within sub-paragraph (3) or sub-paragraph (4).
A document is within this sub-paragraph if at the time when P acts—
P is required to provide the document by a file access notice, and
either—
the notice has not been complied with, or
it has been complied with, but P has been notified in writing by an officer of Revenue and Customs that P must continue to preserve the document (and the notification has not been withdrawn).
A document is within this sub-paragraph if at the time when P acts—
P is not required to provide the document by a file access notice,
P has been informed by an officer of Revenue and Customs that P will be or is likely to be so required, and
no more than 6 months have elapsed since P was, or was last, so informed.
A person guilty of an offence under this paragraph is liable—
on summary conviction, to a fine not exceeding the statutory maximum, and
on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.
Annotations
Modifications
- C1
Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)
- C2
Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)
Commencement
- I1
Sch. 38 para. 21 in force at 1.4.2013 by S.I. 2013/279, art. 2
Notes on Schedule 38
Textual amendments
- F1
Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2
Modifications
- C1
Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
- C2
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
- C3
Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
- C4
Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)
Notes on Part 3
Textual amendments
- F1
Word in Sch. 38 Pt. 3 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 7