Taxes Consolidation Act 1997 section 1056

Penalty for false statement made to obtain allowance

Section 1056 imposes criminal penalties on persons who knowingly make false statements or representations to reduce their tax liability, or who assist others to do the same.

• A person commits an offence by knowingly making false statements in returns or declarations, or to obtain allowances, reductions, rebates or repayments of tax.
• It is also an offence to knowingly aid, abet, assist, incite or induce another person to make false returns or fail to disclose income.
• Penalties are graduated on a sliding scale based on the "specified difference"—the amount of tax underpaid due to the false statement.
• Procedural rules from section 1078 apply, including a 10-year time limit for prosecution and exclusion of the Probation of Offenders Act 1907.