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HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published:
11 March 2016
Updated:
15 September 2026 - See all updates

CH179640 - Tax advisers: sanctionable conduct: publishing details of tax adviser sanctionable conduct: time limits for publishing details

There are two relevant time limits for publishing the details of sanctionable conduct.

The two time limits are:

  1. the time limit within which we can first publish a tax adviser’s details, and
  2. the time limit within which we have to remove a tax adviser’s details from publication.

1. Time limit to start publication

We must not publish information about a tax adviser before the day on which the penalty becomes ‘final’, or the latest day on which the penalty becomes ‘final’, and the information cannot be published for the first time more than 12 months after the date on which the penalty became ‘final’.

A penalty becomes ‘final’ on

  • the day after the end of the appeal period if the person does not make an appeal, or
  • the date when an appeal is finally determined.



    2.Time limit to stop publication

The details can only continue to be published by HMRC for one year from the date of initial publication.

FA12/SCH38/PARA28 as amended
FA09/S94 (7)
FA09/S94 (8)
FA09/S94 (9)