Revenue Scotland and Tax Powers Act 2014 section 198

Concealing, destroying etc. documents following information notice

Section 198 makes it an offence for a person to conceal, destroy, or dispose of documents that are the subject of an information notice from Revenue Scotland, subject to certain exceptions.

• A person must not conceal, destroy, or arrange for the disposal of any document covered by an information notice addressed to them.
• The prohibition ceases once the original document has been produced to a designated officer, unless the officer has notified the person that the document must remain available for inspection.
• Where a copy of a document was provided instead of the original, the person may dispose of the original after six months from the date the copy was produced, provided the officer has not requested the original within that period.
• The protection of documents applies equally whether the person acts directly or arranges for someone else to conceal, destroy, or dispose of them.

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