Agent operational guidance: poor agent behaviour: reporting poor agent behaviour
Reports of poor agent behaviour must be
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|
(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.