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HMRC internal manual

Compliance Handbook

Dishonest tax agents: publishing details of tax agent dishonest conduct: in what circumstances we may publish details

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+.

We cannot publish any details where the penalty has been 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.

See CH186200 for details of what information we may publish.

FA12/SCH38/PARA28