Policy paper

Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance

This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance.

• From: HM Revenue & Customs
• Published: 21 July 2025

Documents

Enhancing HMRC's powers to tackle tax advisers who facilitate non-compliance

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Draft legislation — Conduct of tax agents

PDF, 390 KB, 11 pages

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Draft legislation — Conduct of tax agents (accessible version)

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Draft legislation — Publication of information about tax agents

PDF, 137 KB, 3 pages

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Draft legislation — Publication of information about tax agents (accessible version)

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Explanatory note — Conduct of tax agents

ODT, 14.6 KB

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Explanatory note — Publication of information about tax agents

ODT, 12.4 KB

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Details

This measure introduces legislative changes designed to strengthen HMRC’s ability to deter and respond to tax adviser behaviour that facilitates non-compliance.

The measure includes:

• changes allowing HMRC to request information from tax advisers where there is reasonable suspicion of deliberate conduct
• penalties for tax advisers who engage in deliberate conduct, calculated based on the tax loss
• a new power allowing HMRC to publish details of advisers where they have been sanctioned

The measure is part of a wider package to raise standards in the tax advice market and reduce the tax gap.

Published 21 July 2025