Skip to content
Solved

CH185440 | Dishonest tax agents: other penalty issues: interaction with other penalties

From HM Revenue & Customs · Compliance Handbook

A tax agent is not liable to a penalty for dishonest conduct in respect of anything where they have been personally liable to penalties for

  • inaccuracies (FA07/Sch24), see CH80000+,

  • failing to notify etc (FA08/Sch41), see CH70000+, or

  • failing to file on time (FA09/Sch55), see CH60000+.

FA12/SCH38/PARA34