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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Agent operational guidance: dishonest tax agents: publishing details of dishonest conduct: overview

When we assess an individual to a penalty for dishonest conduct of more than £5,000 we can publish certain details about them.

We can also publish certain information about an organisation an individual worked for, if that is necessary to clearly identify the individual.

Although there is no right of appeal against our decision to publish details, both the individual and organisation must be given a reasonable period in which to make representations to us about publication.

Our decisions about publication must be agreed by a nominated Senior Civil Servant (SCS).

We can only start publishing details within certain time limits.

Once published on the GOV.UK website, details must be removed after 12 months.

Technical guidance about publishing details of dishonest conduct starts at CH186000.