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HMRC internal manual

Compliance Handbook

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+.

FA12/SCH38/PARA34