CH217400 - How to do a compliance check: Records: Penalties for Failure to Keep Records: Deliberate destruction of records

You can charge a penalty if documents are concealed or destroyed which are, or you have said may be, required by an information notice. If you have evidence that records required by an information notice were subsequently destroyed you should consider charging a penalty under Schedule 36, see CH26260. This is a standard failure penalty under Para 39 Part 7 Schedule 36 FA 2008.

A standard failure penalty is different from a penalty for failure to keep and preserve records and you cannot charge the two penalties for the same failure. See CH270000+ about Schedule 36 penalties.

There is also a criminal offence, see CH27200, of concealing or destroying documents which are, or you have said may be, required by an information notice that has been approved by the tribunal.