CH185020 - Dishonest tax agents: how to process a penalty: overview
We will issue a penalty assessment when a person has become liable to
- a penalty for failing to comply with a file access notice, see CH183300+, or
- a penalty for dishonest conduct, see CH184040+.
We can only issue a penalty assessment for a penalty for dishonest conduct where we have already issued a conduct notice, see CH182100+, and any appeal rights against the notice, see CH182160, have expired or been exhausted.
We will tell the person
- how we calculated the penalty
- what they owe, and
- when and how they must pay it.
There are time limits for issuing a penalty assessment. The enforcement rules that apply to income tax also apply to the penalty assessment.