CH26265 - Information & Inspection Powers: penalties: when is a penalty chargeable: concealing, destroying or disposing of a document following informal notification which could result in an offence
Where an officer of HMRC informs a person that it is likely that the officer will request documents in an information notice addressed to that person and intends to seek tribunal approval to request those documents, it is an offence if the person subsequently
- conceals, destroys or hides any document covered by the informal notification, or
- arranges for the concealment, destruction or disposal of any document covered by informal notification.
An officer must advise the person that they will be guilty of an offence if they disregard the requirements in the informal notification. This warning should be in writing. However, if for whatever reason it is not, then a record should be kept of how and when you told the person and you should provide them with a copy of it.
If they have received this warning, a person may only destroy a document when at least 6 months have passed since you last notified them that the document may be included in an information notice, and it has not since been included in a notice.
If you subsequently issue a formal notification, following which the recipient conceals, destroys or otherwise disposes of the document(s) then they will be guilty of an offence under paragraph 53 rather than paragraph 54.
It is therefore important that you ensure that you take prompt action if you need to prevent documents from being destroyed.