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HMRC internal manual

Compliance Handbook

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

Once the nominated SCS has agreed your decision about publishing details you can

  • publish details on the GOV.UK website


  • close the case if the decision is not to publish details.

Letter TA12 is available on SEES Forms and Letters for you to tell the individual about details we are publishing.

Letter TA13 is available in SEES Forms and Letters for you to tell an organisation about information we are publishing about them.

When details are published they may only remain on the GOV.UK website for one year from the date of publication. You must monitor the case to ensure that details are taken down one year after publication.

If you have referred your case to the Commissioners’ Advisory Accountant (CAA) you must tell the CAA team about the publication of an individual’s details, see CH881600.

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