Section 233 | Compliance notice

(1)Where a tax adviser contravenes section 223(1) (prohibited interaction with HMRC), an authorised officer of Revenue and Customs may give a notice (a “compliance notice”) to the adviser.For provision about the effect of a compliance notice, see sections 234(1)(a) and 235(1)(a) (financial penalties for prohibited interaction with HMRC).

(2)A compliance notice must state the following—

(a)the date on which it is issued;

(b)the contravention to which the notice relates;

(c)the period within which an appeal against the notice may be made.

(3)An authorised officer of Revenue and Customs may withdraw a compliance notice at any time; and if they do so, they must notify the tax adviser.

(4)A compliance notice is to be treated as withdrawn if subsection (5) or (6) applies.

(5)This subsection applies if—

(a)the tax adviser was not registered under this Chapter at the time of the contravention mentioned in subsection (1), and

(b)the tax adviser subsequently registers under this Chapter.

(6)This subsection applies if—

(a)the tax adviser’s registration was suspended under section 232 (suspension of registration) at the time of the contravention mentioned in subsection (1), and

(b)the suspension is subsequently lifted under section 232(7) or expires.

(7)Before giving a compliance notice under this section, the authorised officer must—

(a)notify the adviser of the fact that the officer considers subsection (1) to apply, and

(b)allow the adviser a period of 30 days, beginning with the date of the notification, to make representations to HMRC.