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HMRC internal manual

Compliance Handbook

Dishonest tax agents: publishing details of tax agent dishonest conduct: overview

We may publish the details of a tax agent who has incurred a penalty for dishonest conduct of more than £5,000. Our ability to publish these details is similar to our ability to publish details of people who are deliberate tax defaulters (FA09/S94), see CH190000+.

The amount of the penalty for dishonest conduct that triggers publication, is considerably less than the amount of the penalty that triggers publication for deliberate tax defaulters because tax agents are in a position of trust.

We cannot publish any details where the penalty is set at the minimum of £5,000.

As with FA09/S94 there is no right of appeal against our decision to publish the details of the tax agent, although the individual can make representations to us.

The law sets out what information may be published, including where an organisation is involved.

We can only publish a tax agent’s details once any appeal rights against the penalty for dishonest conduct have been exhausted.

FA12/SCH38/PARA28