Whilst ‘tipping off’ requires a person to have knowledge or suspicion that a report has been or will be made, a further offence of prejudicing an investigation is included in POCA section 342. Under this provision, it is an offence to make any disclosure which may prejudice an investigation of which a person has knowledge or suspicion, or to falsify, conceal, destroy or otherwise dispose of, or cause or permit the falsification, concealment, destruction or disposal of, documents relevant to such an investigation.