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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: publishing details of dishonest conduct: telling the individual that we are considering publishing their details

As soon as appeal rights against a penalty for dishonest conduct of more than £5,000 have been exhausted you must tell the individual

  • that you are considering publishing their details
  • the details that you are considering publishing.

The details about the individual that you can publish are listed at CH186200.

In certain circumstances, you can publish information about an organisation the individual works, or worked, for. When you tell the individual that you are considering publishing details about an organisation, you must also tell the organisation, see CH884400.

You must give the individual at least 30 days to make representations to you, see CH186150.

You can use letter TA10 in SEES Forms and Letters to tell the individual about details you are considering publishing.