Access to tax agent files: New provisions

Kashflow logo
0

Schedule 38 FA 2012 not only contains sanctions for dishonest tax agents but gives powers to HMRC to obtain files. From 1 April part 3 Sch.38 will replace S.20A of the TMA 1970 with a structure similar to the old law but with important new wording, explains John Flood.

To get papers HMRC must first obtain a ‘file access order’. To secure an order a tax agent has to have been the subject to a determination by the FTT that his conduct has been dishonest or the allegations were not contested. Alternatively, HMRC can rely on a conviction for an offence of dishonesty or fraud provided that this occurred after the person became a tax agent but applies whatever the capacity in which the offence occurred.

HMRC may seek “relevant documents” from the tax agent or a person believed to be holding them. These are...

Please Login or Register to read the full article

The full article is available to registered AccountingWEB.co.uk members only. To read the rest of this article you’ll need to login or register. Registration is FREE and allows you to view all content, ask questions, comment and much more.

Share this content

Replies

Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.