Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: when to assess a £50,000 penalty

You will assess the maximum penalty of £50,000 where an individual

  • makes no disclosure of the dishonest conduct
  • does nothing to tell you about the dishonest conduct
  • does nothing to help you identify the extent of the dishonest conduct
  • does not give you access to information and documents
  • does not comply with file access notices.

You must have the penalty agreed by an authorising officer, see CH883655.

See CH883660 for guidance about making the penalty assessment.