Offence classification
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COML021 - Make false statement with intent to prejudice / defraud HM Revenue and Customs
Important
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
CJS category CI Class 3 Custody Yes PNC Yes
Classification details
- Offence code
- COML021
- Offence title
- Make false statement with intent to prejudice / defraud HM Revenue and Customs
- Legislation
- Contrary to Common Law.
- CJS category code
- CI
- Offence class
- 3
- Custodial indicator
- Yes
- Recordable on PNC
- Yes
- Offence start date
- 08-Jul-98
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 2185.