Policy paper

Tackling tax adviser facilitated non-compliance

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

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Tackling tax adviser facilitated non-compliance by enhancing HMRC's powers

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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 intentionally facilitates non-compliance.

The measure includes:

• changes allowing HMRC to request information from tax advisers where there is reasonable suspicion of sanctionable conduct
• penalties for tax advisers who engage in sanctionable 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.