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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: assessing the penalty

You can only charge an individual with a penalty for dishonest conduct after you have given them a conduct notice and any appeal has been confirmed, or the time limit to appeal has expired.

There are time limits for assessing the penalty, see CH185060.

An authorising officer must agree the penalty, see CH883655.

The penalty charge will be created using SAFE. See CH883800 for details of how to create a charge.

When you assess the penalty, you must send the person a

  • Notice of assessment that contains the information set out in CH185040.
  • Payslip generated through Print Payslip using the SAFE charge reference. If you do not have access to a stand-alone printer use manual payslip PS1(BZ) and enter the SAFE charge reference by hand.

A dishonest conduct penalty notice (TA9) is available in SEES Forms and Letters.

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

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