Consultation outcome

Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

From:
HM Revenue & Customs
Published
26 March 2025
Last updated
21 July 2025 — See all updates
This consultation has concluded

Read the full outcome

Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance — Summary of responses

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Detail of outcome

The consultation ‘Enhancing HMRC’s ability to tackle tax advisers facilitating non-compliance’ ran from 26 March 2025 to 7 May 2025. This document provides a summary of responses and next steps.

Original consultation

Summary

This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.

This consultation ran from
to

Consultation description

This consultation seeks views on whether HMRC’s current powers are effective in dealing with non-compliance facilitated by tax advisers. It will be of particular interest to tax advisers, their clients or potential clients and tax and accountancy professional and regulatory bodies.

The consultation asks for views on a complementary suite of potential measures:

  • expanding information powers against tax advisers
  • introducing stronger penalties against tax advisers who contribute to the tax gap
  • publishing details of tax advisers subject to HMRC sanctions
  • sharing a greater range of information about tax advisers with their professional bodies

Where possible, we encourage early responses to support our ongoing consideration of the policy.

Documents

Enhancing HMRC's powers: tackling tax advisers facilitating non-compliance

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Updates to this page

Published 26 March 2025
Last updated 21 July 2025 show all updates

  1. A summary of responses to the consultation has been published.

  2. First published.

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