Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

False definition

What does False mean? False describes, in legal practice, a statement, representation or document that is untrue or misleading. Depending on context, it may connote deceit (knowingly or recklessly untrue) or simple error (erroneous). Usage is descriptive and context‑specific; legislation and case law typically define the consequences of falsity rather than the term itself. In criminal law, offences commonly require a false statement plus a mental element. In England and Wales, a “false representation” under the Fraud Act 2006 is one that is untrue or misleading and the person knows that it is, or might be. Perjury and false statutory declarations turn on knowingly making...

HMRC customs and tax offences: untrue declarations, falsification and counterfeiting of documents (CEMA 1979 s167; TMA 1970 s20BB) — elements, strict and corporate liability, sentencing

Published by a LexisNexis Corporate Crime expert

Practice notes

Offences relating to untrue Declarations etc

Under section 167(1)(a) of the Customs and Excise Management ACT 1979 (CEMA 1979), an individual commits an offence if, acting knowingly or recklessly, they:

make or sign,
procure the making or signing of, or
submit or cause to be submitted to HMRC

any declaration, notice, certificate, or other document that is untrue in a material particular.

Under CEMA 1979, s 167(1)(b), an offence is likewise committed where a person, when required to respond to a customs officer, provides an answer that is untrue in a material particular. Both offences under s 167(1) are triable either way.

CEMA 1979, s 167(3) sets out the same offence as s 167(1) but without any mental element, making it a strict liability offence. See Practice Note: Strict liability. An offence under s 167(3) is summary only and can therefore be tried solely in the magistrates' court.

Elements of the offence under the CEMA 1979, s 167(1)

Knowingly or recklessly

For liability to arise under CEMA 1979, s 167(1), the defendant must have undertaken the conduct either knowingly or recklessly, as alleged...

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Web page updated on 21/05/2026

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