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Contents

Official guidance
Compliance Handbook

CH180000 · Dishonest tax agents

  • CH180100 · Overview
  • CH180110 · How to use this guidance
  • CH180120 · Reason for the legislation
  • CH180130 · Process if we find dishonest conduct
  • CH180140 · Commencement date
  • CH180160 · Legislation
  • CH180180 · Who is a tax agent
  • CH180200 · Dishonest tax agent: who is a tax agent - examples
  • CH180220 · Who is a person
  • CH181000 · Determining dishonest conduct
  • CH182100 · Conduct notice
  • CH182500 · File access notice
  • CH184040 · Penalty for dishonest conduct
  • CH185000 · How to process a penalty
  • CH185200 · Appeals against a penalty
  • CH185400 · Other penalty issues
  • CH186000 · Publishing details of tax agent dishonest conduct
  1. Dishonest tax agents: contents
  2. Dishonest tax agents: Legislation

CH180160 | Dishonest tax agents: Legislation

From HM Revenue & Customs · Compliance Handbook

The legislation for dealing with dishonest tax agents is at Schedule 38 Finance Act 2012

FA12/SCH38

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