Closed consultation

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

From:
HM Revenue & Customs
Published
26 March 2025

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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.

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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.

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

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Published 26 March 2025

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