Legislation – Finance Act 2026

A recipient of an information notice commits an offence if the recipient conceals, destroys or otherwise disposes of information that is required to be provided under the notice.

(2)

It is a defence for a person charged with an offence under subsection (1) to show that they concealed, destroyed or otherwise disposed of the information only after the information had been provided in accordance with the notice.

(3)

Subsection (2) does not apply where an officer of Revenue and Customs had notified the person in writing that the information must continue to be available (and had not withdrawn that notification).

(4)

A person commits an offence if—

(a)

an officer of Revenue and Customs has notified the person under section 180(3) that—

(i)

the officer intends to issue an information notice to the person, and

(ii)

certain information would be required under the notice, and

(b)

the person conceals, destroys or otherwise disposes of the information.

(5)

It is a defence for a person charged with an offence under subsection (4) to show that they concealed, destroyed or otherwise disposed of the information only—

(a)

after the end of the period of six months beginning with the day on which they were last notified under section 180(3) in respect of the information, or

(b)

after an information notice has been issued to the person in respect of the information.

(6)

In this section, a reference to concealing, destroying or otherwise disposing of information includes a reference to arranging for the concealment, destruction or disposal of information.

(7)

This section does not apply in respect of a notice under section 183 (financial institutions).

191Criminal liability of responsible persons

(1)

If an offence under section 189 or 190 is committed by a body corporate or a partnership and—

(a)

is committed with the consent or connivance of a responsible person, or

(b)

is attributable to the neglect of a responsible person,

the responsible person commits the offence (as well as the body or partnership).

(2)

A “responsible person” means—

(a)

in relation to a body corporate other than one whose affairs are managed by its members—

(i)

a director, manager, secretary or other similar officer of the body, or a person purporting to act in such a capacity, or

(ii)

a shadow director within the meaning given in section 251 of the Companies Act 2006;

(b)

in relation to a limited liability partnership or other body corporate whose affairs are managed by its members—

(i)

a member exercising management functions, or purporting to do so, or

(ii)

in the case of a limited liability partnership, a shadow member;

(c)

in relation to a partnership, a partner or a person purporting to act in that capacity.

(3)

In this section, a “shadow member” means a person in accordance with whose directions or instructions the members of the limited liability partnership are accustomed to act, save that a person is not a shadow member by reason only of the fact that the members act on advice given by that person in a professional capacity.

192Criminal liability of responsible persons: no prosecution of recipient

(1)

Subsection (2) applies where a body corporate or partnership that is the recipient of an information notice—

(a)

fails to comply with the notice, or

(b)

in purporting to comply with the notice, carelessly or deliberately provides inaccurate information.

(2)

If the recipient’s failure or careless or deliberate provision of inaccurate information—

(a)

occurred with the consent or connivance of a responsible person, or

(b)

is attributable to the neglect of a responsible person,

the responsible person commits an offence.

(3)

It is a defence for a person charged with an offence under subsection (2) to show that they or the recipient had a reasonable excuse.

(4)

In this section—

(a)

a reference to carelessness is a reference to a failure to take reasonable care, and

(b)

“responsible person” has the same meaning as in section 191.

(5)

This section does not apply in respect of a notice under section 183 (financial institutions).

193Imprisonment or a fine

A person who commits an offence under section 189, 190 or 192 is liable—

(a)

on summary conviction, to—

(i)

in England and Wales, a fine, or

(ii)

in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or

(b)

on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.