Revenue Scotland and Tax Powers Act 2014 section 199

Concealing, destroying etc. documents following information notification

Section 199 makes it an offence to conceal, destroy or dispose of a document once a person has been notified by a designated officer that the document may be the subject of an information notice.

• Once notified by a designated officer that a document is, or is likely to be, required under an information notice, a person must not conceal, destroy or otherwise dispose of that document.
• This prohibition also covers arranging for someone else to conceal, destroy or dispose of the document on the person's behalf.
• The restriction expires if at least six months have passed since the person was last notified and no information notice has been issued.
• The restriction also ceases to apply once an information notice has actually been served on the person requiring the document to be produced.