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HMRC updates dishonest tax agent rules

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12th Jul 2013
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HMRC has reassured tax agents that they will have the right to appeal before they are investigated for suspected dishonest conduct.

Since April, HMRC can use legislation to address dishonest conduct by tax agents, and issue civil penalties of up to £50,000.

An HMRC spokesman said that after feedback from CIOT and the Law Society, HMRC has changed some of its guidance on its legislation to deal with dishonest agents.  

HMRC will update its guidance on the matter shortly.

“The reason for the change is to make it clearer that HMRC can only proceed to ask for documents, charge a penalty and publish details once the conduct notice appeal stage has been exhausted and, if the conduct notice is appealed, HMRC has had its decision confirmed by the tribunal,” the spokesman said.

Recent updates are shown in the Update Index.

The new legislation will align procedures across all taxes and duties administered by HMRC except customs duty and tax credits.

It will allow HMRC to:

  • Investigate dishonest conduct by tax agents
  • Charge civil penalties where there has been dishonest conduct and a person fails to supply information or documents HMRC has requeste
  • Publish the details of agents who are penalised
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Replies (3)

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By 2431hoyland
16th Jul 2013 17:45

memorandum of agreement

I have been targeted by HMRC as an agent who has a high proportion of repayment clients. They say this a national initiative. I am not dishonest. The person who works with me is ex West Yorks Police Fraud Squad. I have had a meeting with them and their proposal, if I accept it, would lose my business, if I don't they will put me out of business by the amount of of investigations. Has anybody else had the same treatment  

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By coverack
17th Jul 2013 18:53

Repayment clients

If the facts of each case in question can demonstrate that the taxpayer is indeed entitled to a repayment of tax/Class 4, then you should overwhelm HMRC with documentary evidence of the case, tell them politely but firmly to go away and also to call off their rottweiler Fraud Squad bloke.......end of

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By pearce75
18th Sep 2013 00:21

How to check an agent.

How would I check an agents registration, it is not clear from the HMRC website. Just looking at a couple of sites tonight, one has an agent id eg A1234B and a money laundering registration id. Another simply states

"Our planning is fully approved by and registered with HMRC and are not tax schemes" Is there a difference between tax planning and tax advice? any good guidance links appreciated.

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