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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: publishing details of dishonest conduct: further information received

Publishing incorrect, out of date or otherwise inaccurate details about an individual or an organisation can inflict serious reputational damage on HMRC and on an organisation.

It is essential, at all the decision points between you deciding to publish details and the publication of those details on the GOV.UK website, that they are regularly and thoroughly checked.

Any new information must be recorded and decisions about publication reviewed.

If your report to the nominated SCS coincides with a change in the individual’s or organisation’s details, you must notify the SCS. You must look out, in particular, for

  • late appeals against the penalty for dishonest conduct
  • changes of name or address
  • late representations about your decision to publish.