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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: establishing dishonest conduct: appealing against the determination contained in a conduct notice

Technical guidance about the appeals process for the conduct notice is at CH182160.

The appeals process for conduct notices is the same as that for direct tax. Detailed guidance about appealing against a direct tax decision is at ARTG2100.

The appeal must come from the individual named on the conduct notice, or their authorised representative; it cannot come from their employer or any other person in the organisation for whom they work or have worked in the past.

If you have referred your case to the Commissioners’ Advisory Accountant (CAA) you must tell the CAA team about the appeal, see CH881600.

If money laundering issues arise, or you have already reported an agent to Anti-Money Laundering Supervision (AMLS), see CH881150.

Once any appeal against the determination contained in the conduct notice has been confirmed in your favour, or the time limit to appeal has expired, you can

  • get the tax agent’s files, if you need them, see CH882000 
  • assess a penalty for dishonest conduct, see CH883000.

If the tribunal sets aside your conduct notice you will need to decide what action to take next. The tribunal judge should give you a good indication of why the notice was set aside so that you can consider what further evidence is needed for a fresh conduct notice to succeed.