Section 234 | Financial penalties for prohibited interaction with HMRC

(1)This section applies where—

(a)a tax adviser has been given a compliance notice under section 233 that has not been withdrawn,

(b)the tax adviser subsequently contravenes section 223(1) (prohibited interaction with HMRC), and

(c)if the tax adviser is an organisation, an authorised officer of Revenue and Customs does not consider that the contravention is attributable to a relevant individual of the tax adviser (see section 235 (liability of relevant individuals)).

(2)The tax adviser is liable in respect of the contravention to a penalty of—

(a)£5,000, or

(b)if subsection (3) or (4) applies, £10,000.

(3)This subsection applies if—

(a)in the period of two years ending with the date of the contravention, the tax adviser has been assessed to a penalty under this section or section 235 on four or more occasions, and

(b)subsection (4) does not apply.

(4)This subsection applies if the contravention takes place at a time when the tax adviser is subject to—

(a)a temporary ineligibility order issued under this Chapter, or

(b)a permanent ineligibility order issued under this Chapter.

(5)For the purposes of subsection (3)(a), if a tax adviser is assessed to a penalty under this section or section 235 and the penalty is, at any time, subsequently set aside or otherwise cancelled, the penalty is to be treated from that time as if it was not assessed on the adviser.