Agent operational guidance: dishonest tax agents: getting access to an agent’s files: file access notice: who we can give a notice to
You can give a file access notice to a tax agent who has been
- given a conduct notice and any appeal has been confirmed in your favour, or the time limit to appeal has expired
- convicted of an offence of fraud or dishonesty in relation to tax
and, in relation to those tax agents,
- any other person (a third party) that you believe holds documents.
The person you give the notice to is the ‘document-holder’.
The notice requires the person to provide ‘relevant documents’, see CH182600.