CH179620 | Sanctionable conduct by tax advisers: publishing details of tax adviser sanctionable conduct: in what circumstances we must publish details

We must publish the details of a tax adviser who has been issued with a penalty for sanctionable conduct of more than £7,500.

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

There is no right of appeal against our decision to publish the details of the tax adviser.

See CH179660 for details of what information we may publish.

FA12/SCH38/PARA28 as amended

FA26/SCH22/PARA20