CH185440 - Dishonest tax agents: other penalty issues: interaction with other penalties
A tax agent is not liable to a penalty for dishonest conduct in respect of anything where they have been personally liable to penalties for
- inaccuracies (FA07/Sch24), see CH80000+,
- failing to notify etc (FA08/Sch41), see CH70000+, or
- failing to file on time (FA09/Sch55), see CH60000+.