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HMRC internal manual

Compliance Handbook

Dishonest tax agents: how to use this guidance

This guidance explains the technical background to the process you follow when considering whether a tax agent has acted dishonestly. See the guidance map for the full structure of the guidance.

The operational guidance is at CH880000+.

Each section of the technical guidance starts at the most general level of information in the overview and then provides more detailed guidance.

The blue hyperlinks within the pages of the guidance will help you navigate to related pages from the guidance you are reading.

The guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in the guidance simply

  • highlight the guidance reference or legislation you wish to see
  • right click on the highlighted text
  • select the search option

then you will be taken to the required guidance or legislation as long as it is has been published on the Intranet.