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HMRC internal manual

Compliance Handbook

Dishonest tax agents: penalty for dishonest conduct: disclosure: overview

One of the factors that we consider when deciding the amount of the penalty for dishonest conduct, see CH184080, is whether the tax agent made a disclosure of the dishonest conduct.

If the tax agent makes a disclosure, the amount of penalty depends on

  • whether the disclosure was unprompted or prompted, see CH184160, and
  • the quality of the disclosure, CH184240.

A tax agent can affect the quality of disclosure by

  • telling us about the dishonest conduct (telling), see CH184300,
  • giving us reasonable help in quantifying the amount of tax unpaid because of the dishonest conduct (helping), see CH184400, and
  • allowing us access to records for the purpose of checking how much tax is unpaid because of the dishonest conduct (giving access), see CH184420.

Unless there is a special reduction, see CH184500, the minimum penalty for dishonest conduct is £5,000, even if the tax agent makes a disclosure.

Whether any disclosure is unprompted or prompted it is still possible for a dishonest tax agent only to be charged the minimum penalty, and thereby avoid having their details published, see CH186000+.

FA12/SCH38/PARA26 (3) - (7)