CH176510 | Sanctionable conduct by tax advisers: determining sanctionable conduct: overview

‘Sanctionable conduct’ is where a tax adviser does something, or omits to do something, with the intention of bringing about a loss of tax revenue in the course of assisting clients with their tax affairs.

It does not matter whether a loss of tax was actually brought about, or whether the tax adviser was acting on the instructions of the client.

If we have reasonable grounds to suspect a tax adviser is engaging in, or has engaged in, sanctionable conduct, then we may issue them, or another person, with a file access notice.

If we have determined, on the balance of probabilities, that a tax adviser is engaging in, or has engaged in, sanctionable conduct, then we will issue them with a conduct notice.

If we have issued a tax adviser with a conduct notice, we may then issue them with a penalty.

FA12/SCH38/PARAS 2 – 3 as amended