Dishonest conduct is defined as something dishonest that a person does while acting as tax agent, with a view to bringing about a loss of tax1. It does not matter whether there is an actual loss of tax or whether the agent was acting on a client's instructions2. The dishonest action can include advising a client to do something that the agent knows to be dishonest or dishonestly omitting to do something.
A loss of tax would be brought about, for these purposes, if the client were to3:
- Ìý
•ÌýÌýÌýÌý pay less tax than the law requires or obtain more tax relief that the law allows, or
- Ìý
•ÌýÌýÌýÌý gain a timing advantage not allowed by law
Tax relief includes any exemption or deduction from tax as well as any credit against tax or repayment of tax4.
HMRC has confirmed that tax avoidance or tax planning, whether effective
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Web page updated on 17 Mar 2025 14:02