SolvedCH184100 | Dishonest tax agents: penalty for dishonest conduct: maximum and minimum penalties
From HM Revenue & Customs · Compliance Handbook
The maximum penalty for dishonest conduct is £50,000, and the minimum penalty is £5,000.
Although there are not different maximum and minimum penalty amounts where there has been a disclosure, we do have regard to the disclosure when we assess the amount of the penalty.
Unless there is a special reduction, see CH184500, the minimum penalty for dishonest conduct is £5,000, even if the tax agent makes a disclosure.