CH179610 - Sanctionable conduct by tax advisers: publishing details of sanctionable conduct: overview
We must publish the details of a tax adviser who has been issued with a penalty for sanctionable conduct of more than £7,500. Our duty to publish these details is similar to our ability to publish details of people who are deliberate tax defaulters (FA09/S94).
The amount of the penalty for sanctionable conduct that triggers publication is considerably less than the amount of the penalty that triggers publication for deliberate tax defaulters because tax advisers are in a position of trust.
We cannot publish any details where the penalty is set at the minimum of £7,500.
There is no right of appeal against the publication of details of the tax adviser.
The law sets out what information may be published, including where a tax adviser is an individual and works or worked for an organisation.
FA12/SCH38/PARA28 as amended
FA26/SCH22/PARA20