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Dishonest conduct

A person engages in dishonest conduct if, while acting as tax agent, the person does something dishonest with a view to bringing about a loss of tax revenue, regardless of whether such a loss arises, or whether the person is acting on the instructions of a client. Such a loss may arise from paying less tax or claiming more tax, or by advancing a tax claim or deferring a tax payment, in a way which is not permitted by law. A dishonest action includes dishonestly omitting to do something, or advising or assisting a client to do something dishonest¹.

The level of the penalty for dishonest conduct by a tax agent depends on:

1. Ìý

   •ÌýÌýÌýÌý whether the dishonest conduct was disclosed

2. Ìý

   •ÌýÌýÌýÌý if the dishonest conduct was disclosed, whether the disclosure was prompted or unprompted

3. Ìý

   •ÌýÌýÌýÌý the quality of compliance with any related file access notice

Assessment

HMRC