CH178020 - Sanctionable conduct by tax advisers: conduct notice: what is a conduct notice
If we determine that a person who is, or was, a tax adviser, has engaged in sanctionable conduct, see CH176520, we should then issue that person with a ‘conduct notice’.
A conduct notice is the notification of a determination made by a duly authorised officer of HMRC. It must state the reasons why we think the tax adviser is engaging in, or has engaged in, sanctionable conduct.
FA12/SCH38/PARA 4