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Introduction

FA 2012, s 223 and Sch 38 provide the powers of HMRC to obtain documents from tax agents who engage in dishonest conduct, impose penalties on those tax agents and publish their details. For details of the associated sanctions which HMRC may impose, see V5.330C.

Power to require production of relevant documents—the file access notice

HMRC may, by notice (a 'file access notice'), require the production of 'relevant documents' by:

1. Ìý

   •ÌýÌýÌýÌý a tax agent (ie an individual who, in the course of business, assists other persons with their tax affairs¹), or

2. Ìý

   •ÌýÌýÌýÌý any other person who HMRC believes may hold such documents²

3. Ìý

   Individuals can be tax agents even if they (or the organisations for which they work) are appointed (a) indirectly, or (b) at the request of someone other than the client.

4. Ìý

   Assistance with a client's tax affairs includes (a) advising a client in relation to tax, and (b) acting or purporting to act as