Dishonest tax agents: process if we find dishonest conduct
When we identify dishonest conduct by a tax agent we will
- determine that the tax agent is engaging or has engaged in dishonest conduct
- issue a conduct notice to notify the tax agent of our determination, which is subject to appeal and review rights
- if necessary, issue a file access notice to access a tax agent’s working papers where dishonest conduct has been identified, or where the individual has been convicted of an offence relating to tax that involved fraud or dishonesty, and
- once the extent of dishonest conduct has been determined, consider
- charging a penalty for dishonest conduct, and
- publishing the tax agent’s details.
We must have issued a conduct notice before we can charge a penalty for dishonest conduct. However, there may be times when we do not have to issue a file access notice.
There are potentially two types of penalty that can be charged:
- penalties for failing to comply with a file access notice, and
- a penalty for dishonest conduct.
Furthermore, a person can be prosecuted for concealing, destroying or otherwise disposing of material documents
- after a conduct notice is given,
- when a conduct notice is about to be given, or
- after being issued with a file access notice.
We may publish the tax agent’s details where they have been charged a penalty for dishonest conduct of more than £5,000 and they did not make a full disclosure.