HMRC factsheets CC/FS3 and CC/FS4 on visits by HMRC updated
Released 05 December 2017
HMRC may charge penalties and/or criminally investigate anyone who conceals, destroys or disposes of documents sought or intended to be sought by information notice.
HMRC have updated two compliance checks factsheets to explain what may happen if documents are concealed, destroyed or otherwise disposed.
•Compliance checks: visits by agreement or advance notice - CC/FS3 explains about checks on records and assets when HM Revenue and Customs visit a business premises.
•Compliance checks: unannounced visits for inspections - CC/FS4 explains the checks on tax affairs when HM Revenue and Customs visits a business premises unannounced.
Both factsheets have been updated to explain that it is a criminal offence to conceal, destroy or otherwise dispose of any of document that HMRC have requested or have informed their intention to request by information notice approved by a tribunal and that HMRC may criminally investigate anyone who commits this offence and/or charge penalties for such conduct.
View the updated factsheets: