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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Agent operational guidance: poor agent behaviour: reporting poor agent behaviour

Reports of poor agent behaviour must be

  • objective
  • factual
  • reasonable
  • balanced
  • proportionate.

You must only include factual data when you make a report of poor agent behaviour to ensure compliance with Data Protection Act (DPA) requirements. Factual and objective information is the key to successful risk analysis.

Personal or subjective comments have the potential to cause reputational damage to HMRC if a DPA or Freedom of Information Act (FoIA) request is made. Personal or subjective comments are not helpful in supporting the agent and HMRC relationship in future business.

Summary of reporting routes

Behaviour type AOG reference Where the report form can be found
     
Poor technical ability CH845000 CH845000
Suspicious repayment or registration activity CH850000 SRR2500
Rude, abusive, violent or threatening CH855000 CH855000
Dishonest conduct CH880400  

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the agent’s poor behaviour amounts to misconduct, see CH860200 for guidance on public interest disclosures.