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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: publishing details of dishonest conduct: when we can publish details

You can only publish an individual’s details when

  • you have assessed the individual to a penalty for dishonest conduct of more than £5,000
  • any appeal rights against the penalty have been exhausted.

Where a penalty of more than £5,000 has been reduced on appeal to £5,000 or less you cannot publish the individual’s details.