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View the related practice notes about False in a material particular

Perjury

Perjury in judicial proceedingsThe offence of perjury is triable only on indictment and carries a maximum penalty of seven years and/or a fine. The elements of the offence are:•being a lawfully sworn witness or interpreter•in judicial proceedings•wilfully making a material statement which is false, and•knowing that it is false or not believing it to be trueAiding, abetting or inciting an offence of perjury contrary to section 1 of the Perjury Act 1911 (PeA 1911) is also an indictable offence subject to the same maximum penalty. If the principal offence is a lesser charge that is triable either way, the maximum sentence on indictment is two years’ imprisonment and/or a fine, or when tried summarily, the maximum penalty is an unlimited fine and/or a term of imprisonment not exceeding the general limit in a magistrates’ court (or both). See Practice Note: Sentences imposed following conviction—General limits on magistrates’ courts powers to impose custodial sentences following conviction.Lawfully swornThe defendant must have been sworn in lawfully by a court or tribunal empowered to...

False accounting and false statements under TA 1968

False accountingA person who, with a view to gain for themselves or another or with intent to cause loss to another, falsifies or conceals information required for an accounting purpose, knowing that the information is misleading, may commit an offence of false accounting. The offence can be committed in one of two ways:•by falsifying documents for an accounting purpose, or•using false or misleading documents for any purposeThe elements of the offence are made out when a person, with a view to gain for themselves or another or with intent to cause loss to another, either:•dishonestly destroys, defaces, conceals or falsifies any account, record or document required for any accounting purpose, or•produces or makes use of any account, record or document for any purpose which they know is or may be false, misleading or deceptive in a material wayA person who concurs in making an account, document or entry which is or may be misleading, false or deceptive in a material way or who omits a material item from an account...