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HMRC internal manual

Compliance Handbook

Dishonest tax agents: publishing details of tax agent dishonest conduct: where we may publish

The law allows us to publish the details of tax agents who have been charged a penalty of more than £5,000 for dishonest conduct in any manner that we consider appropriate.

We will publish details on the www.Gov.uk website.

FA12/SCH38/PARA28

FA09/S94 (5)