Policy paper

Understanding tax advisers and recognising potentially harmful practices

This aims to help UK taxpayers make informed choices about representation by tax advisers and other intermediaries.

From:
HM Revenue & Customs
Published
14 October 2025

Documents

HMRC's approach to intermediary harm

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Details

This information aims to help taxpayers understand the role of intermediaries in the tax system and identify potentially harmful practices. HMRC recognises the valuable role played by legitimate intermediaries and wants to support high standards in tax representation with this practical advice on choosing representation and reporting concerns.

If you’re a UK taxpayer, you can use it to help you:

  • understand how HMRC tackles harmful or exploitative behaviour by a minority of intermediaries
  • understand how to make informed choices about representation
  • recognise signs of potential exploitation by ‘bad actors’
  • know how to report concerns about intermediary behaviour

It also includes information relevant to employers, agents, and professional bodies.

Updates to this page

Published 14 October 2025

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