Part 3: Enforcement and appeals Sections 32-36: Offences
The table below summarises the offences set out in Sections 32-35.
Offence
Penalty
Section 32: Completing, without reasonable excuse, a notifiable acquisition without approval
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 5 years, or a fine (or both).
Civil Penalty
The amount of the penalty is to be such amount as the Secretary of State considers appropriate, not exceeding the permitted maximum as per section 41.
The penalty must be a fixed amount only.
Section 33: Failing, without reasonable excuse, to comply with an order
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 5 years, or a fine (or both).
Civil Penalty
The amount of the penalty is to be such amount as the Secretary of State considers appropriate, not exceeding the permitted maximum as per section 41.
The penalty may be a fixed amount, a daily rate penalty or a combination of a fixed penalty and a daily rate penalty.
Section 34(1)(a):
Failing, without reasonable excuse, to comply with an information notice or attendance notice.
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 2 years, or a fine (or both).
Civil Penalty
The amount of the penalty is to be such amount as the Secretary of State considers appropriate, not exceeding the permitted maximum as per section 41.
The penalty may be a fixed amount, a daily rate penalty or a combination of a fixed penalty and a daily rate penalty.
Section 34(1)(b):
Intentionally or recklessly altering, suppressing or destroying any information required by an information notice, or causing or permitting its alteration, suppression or destruction.
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 2 years, or a fine (or both).
Civil Penalty
The amount of the penalty is to be such amount as the Secretary of State considers appropriate, not exceeding the permitted maximum as per section 41.
The penalty must be a fixed amount only.
Section 34(2):
Intentionally obstructing or delaying the making of a copy of information provided in response to an information notice.
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 2 years, or a fine (or both).
Civil Penalty
The amount of the penalty is to be such amount as the Secretary of State considers appropriate, not exceeding the permitted maximum as per section 41.
The penalty must be a fixed amount only.
Section 34(3) and (4):
Supplying information that is false or misleading in a material respect to the Secretary of State (or to another person, knowing that the information is be used for the purpose of supplying information to the Secretary of State) in connection with any of the functions of the Secretary of State under the Act, that the person knows to be false or misleading in a material respect or is reckless as to whether this is the case.
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 2 years, or a fine (or both).
Civil Penalty
The amount of the penalty is to be such amount as the Secretary of State considers appropriate, not exceeding the permitted maximum as per section 41.
The penalty must be a fixed amount only.
Section 35: Unauthorised use or disclosure of information.
It is a defence for a person charged with an offence under Section 35 to prove that they reasonably believed that the use or disclosure was lawful, or that the information had already and lawfully been made available to the public.
Criminal Penalty
On summary conviction in England and Wales: imprisonment for a term not exceeding 12 months, or a fine (or both).
On summary conviction in Scotland: imprisonment for a term not exceeding 12 months, or a fine not exceeding the statutory maximum (or both).
On summary conviction in Northern Ireland: imprisonment for a term not exceeding 6 months, or a fine not exceeding the statutory maximum (or both).
On conviction on indictment: imprisonment for a term not exceeding 2 years, or a fine (or both).
	The maximum sentence of imprisonment on summary conviction will be 6 months in England and Wales until paragraph 24(2) of Schedule 22 to the Sentencing Act 2020 is brought into force.
	Section 55(2) provides that section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies to the unauthorised disclosure of personal information from Her Majesty’s Revenue and Customs.