CH884200 - Agent operational guidance: dishonest tax agents: publishing details of dishonest conduct: when we can publish details
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
You can only publish an individual鈥檚 details when
- you have assessed the individual to a penalty for dishonest conduct of more than 拢5,000
- any appeal rights against the penalty have been exhausted.
Where a penalty of more than 拢5,000 has been reduced on appeal to 拢5,000 or less you cannot publish the individual鈥檚 details.