What is the offence of obstruction under section 31 of the Commissioners for Revenue and Customs Act 2005?

Section 31 makes it a criminal offence to obstruct an HMRC officer, anyone acting on behalf of the Commissioners or an officer, or anyone assisting an officer while they carry out statutory duties. The offence applies unless the person obstructing has a reasonable excuse for their behaviour.

What are the penalties for obstructing an HMRC officer under section 31?

In England and Wales, summary conviction carries up to 51 weeks' imprisonment, a fine of up to £1,000 (level 3 on the standard scale), or both. In Scotland and Northern Ireland, the maximum prison term is six months rather than 51 weeks, reflecting different summary penalty arrangements in those jurisdictions.

What behaviour could amount to obstruction of HMRC under section 31?

Obstruction includes impeding a lawful search, attempting to prevent a lawful arrest, interfering with seizure of smuggled goods liable to forfeiture, or preventing the giving of evidence about whether goods are liable to forfeiture. Physically blocking an officer's access to business records during a lawful inspection is a clear example.

What constitutes a reasonable excuse defence to the obstruction offence under section 31?

A reasonable excuse is a genuine justification for behaviour that would otherwise constitute obstruction. For example, if a business owner cannot provide access to records because a key has genuinely been lost and they are cooperating to resolve the situation, this may amount to a reasonable excuse and the offence would not be established.

Commissioners for Revenue and Customs Act 2005 section 31

Obstruction

Section 31 makes it a criminal offence to obstruct HMRC officers or those acting on their behalf without reasonable excuse, and sets out the penalties for doing so.

It is a criminal offence to obstruct an HMRC officer, anyone acting on behalf of the Commissioners or an officer, or anyone assisting an officer, unless you have a reasonable excuse
Obstruction could include impeding a lawful search, preventing a lawful arrest, interfering with the seizure of smuggled goods, or preventing the giving of evidence about whether goods are liable to forfeiture
On summary conviction in England and Wales, the maximum penalty is imprisonment for up to 51 weeks, a fine of up to £1,000, or both
In Scotland and Northern Ireland, the maximum prison term is reduced to six months to align with those jurisdictions' arrangements for summary penalties

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