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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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Dishonest tax agents; publishing details of tax agent dishonest conduct; Human Rights Act and Data Protection Act: publication complies with HRA and DPA

HMRC considers that publishing the details of dishonest tax agents in accordance with FA12/SCH38 complies with the Human Rights Act, see CH186260, and the Data Protection Act, see CH186280.

Publishing the details of dishonest tax agents is intended to deter tax agents from doing something dishonest with the view of bringing about a loss of tax revenue in the course of assisting clients with their tax affairs. It will therefore strengthen the economic well-being of the United Kingdom. Maximising tax revenue and encouraging compliance with the tax regime is a legitimate policy aim and has clear benefits to the whole of society.

In each individual case the detailed provisions of FA12/SCH38 ensure that

  • we will only publish in the right circumstances, and
  • only the necessary amount of information will be published.