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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Concluding the Enquiry: False Statement of Assets and Liabilities/Certificates of Disclosure: Submission

The production of a false certificate of disclosure is not by itself a statutory offence for which a pecuniary penalty is provided under the Taxes Acts, but, if fraudulently given, may amount to a criminal offence (Regina v Hudson, 36TC561). Similarly, a material omission from a signed statement of assets and liabilities may amount to a criminal offence.

Where, apart from deceased cases EM3822, you discover that a false statement of assets and liabilities or certificate of disclosure has been given and there was an omission of either

  • an asset with a value of over £5,000 as at the date of the statement of assets or at any time during the period covered by the certificate of disclosure, or
  • profits or gains or other taxable income during the period covered by the certificate of disclosure totalling more than £5,000

the case should be reported to the Evasion Referral Team (ERT), before any further action is taken or any question of a settlement or further settlement is discussed.

Otherwise follow the next paragraph.