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Contents

Official guidance
Compliance Handbook

CH176000 · Sanctionable conduct by tax advisers

  • CH176100 · Overview
  • CH176110 · How to use this guidance
  • CH176120 · Reason for the legislation
  • CH176130 · Process if we suspect sanctionable conduct
  • CH176140 · Commencement date
  • CH176150 · Legislation
  • CH176160 · Who is a tax adviser
  • CH176180 · Who is a person
  • CH176500 · Determining sanctionable conduct
  • CH177000 · File access notice
  • CH178000 · Conduct notice
  • CH178200 · Penalty for sanctionable conduct
  • CH179000 · How to process a penalty
  • CH179200 · Appeals against a penalty
  • CH179600 · Publishing details of sanctionable conduct
  1. Sanctionable conduct by tax advisers: contents
  2. Sanctionable conduct by tax advisers: Legislation

CH176150 | Sanctionable conduct by tax advisers: Legislation

From HM Revenue & Customs · Compliance Handbook

The legislation which provides the basis for HMRC’s powers to deal with sanctionable conduct by tax advisers is at Schedule 38 to the Finance Act 2012 as amended by section 250 and Schedule 22 of the Finance Act 2026.

FA12/SCH38 as amended

FA26/S250

FA26/SCH22

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