Tax Collection and Management (Wales) Act 2016 section 114

Offence of concealing etc. documents following information notice

Section 114 makes it a criminal offence to conceal, destroy or dispose of a document that the Welsh Revenue Authority has required a person to produce under a tribunal-approved information notice.

• It is a criminal offence to conceal, destroy or dispose of a document required by a tribunal-approved WRA information notice, even if the notice is under appeal.
• The offence does not apply once the original document has been produced in compliance with the notice, unless WRA has notified the person that it must remain available for inspection.
• Where a copy was provided instead of the original, the offence ceases to apply six months after the copy was produced, unless WRA requested the original within that six-month window.
• A person found guilty faces an unlimited fine on summary conviction, or up to two years' imprisonment and/or a fine on conviction on indictment, though a reasonable excuse is a valid defence.