CH178250 | Sanctionable conduct by tax advisers: penalty for sanctionable conduct: Amount of penalty – before calculating a penalty

If we have determined that a tax adviser has engaged in sanctionable conduct, then we will issue them with a conduct notice. Once we have issued them with a conduct notice, we may then assess them for a penalty.

To work out the penalty amount we need to have regard to the following:

• Whether there is potential lost revenue (PLR) “attributable” to the tax adviser’s sanctionable conduct (CH178220).

• The minimum and maximum penalty amounts as set out in the legislation (CH178230).

• Whether the tax adviser disclosed their sanctionable conduct to us (CH178260).

• If so, the type of disclosure (prompted or unprompted) and the quality of that disclosure (telling, helping, giving) (CH178280).

• Whether the adviser has previously been issued with any sanctionable conduct penalties.
  
  In special circumstances, we may agree to a special reduction, see CH178330.
  
  
  FA12/SCH38/PARA26 as amended
  
  FA12/SCH38/PARA27 as amended