CH179610 | Sanctionable conduct by tax advisers: publishing details of sanctionable conduct: overview

We must publish the details of a tax adviser who has incurred a penalty for sanctionable conduct of more than £7,500. Our duty to publish these details is similar to our ability to publish details of people who are deliberate tax defaulters (FA09/S94).

We cannot publish any details where the penalty is set at the minimum of £7,500.

As with FA09/S94 there is no right of appeal against the publication of details of the tax adviser.

The law sets out what information may be published, including where a tax adviser is an individual and works or worked for an organisation.

FA12/SCH38/PARA28 as amended