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HMRC internal manual

Compliance Handbook

CH179650 - Tax advisers: sanctionable conduct: publishing details of tax adviser sanctionable conduct: where we will publish

The law requires us to publish the details of tax advisers who have been charged a penalty of more than £7,500 for sanctionable conduct in any manner that we consider appropriate.

We will publish details on the www.Gov.uk website.

FA12/SCH38/PARA28
FA09/S94 (5)