Revenue Scotland and Tax Powers Act 2014 section 155

Offence of concealing etc. documents following information notice

Section 155 makes it a criminal offence to conceal, destroy or dispose of a document that a person has been required to produce under a tribunal-approved information notice from Revenue Scotland.

• It is a criminal offence to conceal, destroy or dispose of any document that you are required to produce under a tribunal-approved information notice, or to arrange for someone else to do so.
• The offence does not apply once you have produced the document to a designated officer, unless that officer has notified you that the document must remain available for inspection.
• Where a copy of a document was produced instead of the original, the offence ceases to apply six months after the copy was provided — unless a designated officer requested the original within that six-month period.
• Penalties on summary conviction include a fine up to the statutory maximum; on conviction on indictment, the penalty can be up to two years' imprisonment, a fine, or both.