CH883620 | Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: when to assess a £50,000 penalty

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You will assess the maximum penalty of £50,000 where an individual

• makes no disclosure of the dishonest conduct

• does nothing to tell you about the dishonest conduct

• does nothing to help you identify the extent of the dishonest conduct

• does not give you access to information and documents

• does not comply with file access notices.

You must have the penalty agreed by an authorising officer, see CH883655.

See CH883660 for guidance about making the penalty assessment.