A7.432 What Constitutes A Criminal Offence In Regards To Taxes?

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Commentary

Administration and compliance

Offences under the Theft Act, the Fraud Act and the Taxes Acts

Offences under the Theft Act, the Fraud Act and the Taxes Acts are detailed in the table below:

Offence	Commentary
False accounting	In addition to proceedings under the Perjury Act 1911, proceedings in England and Wales may be taken under the Theft Act 1968 for false accounting. Company officers are also liable for this offence where committed by the company¹. Similar provisions apply in Northern Ireland under the Theft Act (Northern Ireland) 1969. This offence is triable either summarily or on indictment².
False representation	A taxpayer commits a criminal offence, triable summarily on indictment, where he dishonestly makes a false representation to HMRC about his tax affairs. A representation is false if it is untrue or misleading, and the taxpayer knows that it is, or might be, untrue or misleading³. This includes a false statement or representation in any return⁴in order to obtain an 'allowance, reduction, rebate or repayment' in respect of