SolvedCH180220 | Dishonest tax agents: who is a person
From HM Revenue & Customs · Compliance Handbook
For the purposes of dealing with dishonest tax agents, a tax agent is an individual, see CH180180. Only a tax agent, or former tax agent, can be charged a penalty for dishonest conduct. Therefore, only an individual can be charged with a penalty for dishonest conduct.
In addition to referring to tax agents, this guidance also refers to ‘persons’.
A person in this guidance includes the tax agent who is behaving dishonestly, but also includes
other individuals
a company
an unincorporated association such as a members’ club
a charity or charitable company
a partner
a partnership (for VAT purposes only)
the representative member of a VAT group
an individual or organisation acting in the capacity of personal representative
a pension scheme administrator, and
a trustee.
The areas of this guidance that apply to persons, and not just tax agents, are
offences of concealment in connection with a conduct notice, see CH182180
requiring them to comply with a file access notice, see CH182570
penalties for failing to comply with a file access notice, see CH183300+
reasonable excuse provisions for failing to comply with the file access notice, see CH183500+
offences of concealment in connection with a file access notice, see CH183420.