SolvedCH181110 | Dishonest tax agents: determining dishonest conduct: the determination
From HM Revenue & Customs · Compliance Handbook
When we identify dishonest conduct by a tax agent, we
determine that the tax agent is engaging or has engaged in dishonest conduct, then
issue a conduct notice to notify the tax agent of our determination.
So, the conduct notice contains our determination of the tax agent’s dishonest conduct.
See CH881000+ for guidance on how we establish dishonest conduct.