CH176110 | Sanctionable conduct by tax advisers: How to use this guidance

This guidance explains the technical background to the process you follow when considering whether a tax adviser has engaged in sanctionable conduct. See the guidance map for the full structure of the guidance.

Each section of the technical guidance starts at the most general level of information in the overview and then provides more detailed guidance.

The blue hyperlinks within the pages of the guidance will help you navigate to related pages from the guidance you are reading.