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HMRC internal manual

Compliance Handbook

Dishonest tax agents: determining dishonest conduct: the determination

When we identify dishonest conduct by a tax agent, we

  • determine that the tax agent is engaging or has engaged in dishonest conduct, then
  • issue a conduct notice to notify the tax agent of our determination.

So, the conduct notice contains our determination of the tax agent’s dishonest conduct.

See CH881000+ for guidance on how we establish dishonest conduct.