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HMRC internal manual

Compliance Handbook

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

We may publish some or all of the following details.

  • The name of the individual who incurs the penalty for dishonest conduct, including any trading name, previous name or pseudonym.
  • The individual’s address.
  • The nature of any business carried on by the individual.
  • The amount of the penalty.
  • The periods or times to which the dishonest conduct relates.
  • Any other information the Commissioners consider appropriate to publish in order to make clear the individual’s identity.
  • Any link between the dishonest conduct and any inaccuracy, failure or action as a result of which information is published under the deliberate tax defaulters provisions (FA09/S94), see CH190000+.

If, when acting as a tax agent, the individual works or worked for an organisation, then we have the power to publish such information about that organisation as the Commissioners consider appropriate in order to clearly identify the individual, see CH884400.

No information may be published if the tax agent is charged a penalty for dishonest conduct of £5,000 or less.

The list of what may be published is very similar to what may be published under the deliberate tax defaulter’s provisions, with a difference being that there is no potential lost revenue (PLR) when charging a penalty for dishonest conduct.