CH883500 - Agent operational guidance: dishonest tax agents: penalty for dishonest conduct: contents

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.

  1. CH883510
    Overview
  2. CH883600
    When to assess a £5,000 penalty
  3. CH883610
    When to assess a penalty of more than £5,000, but less than £50,000
  4. CH883620
    When to assess a £50,000 penalty
  5. CH883650
    Special reduction
  6. CH883655
    Authorising the penalty
  7. CH883660
    Assessing the penalty
  8. CH883670
    Appealing against the penalty
  9. CH883680
    Interaction with other penalties