ECSH83125 - Sanctions for non-compliance: prohibition on management: permanent prohibition on management

In Regulation 78(2)(b) a permanent prohibition on management can be issued to address significant risks associated if an individual was allowed to continue having a management role. The effect is to permanently remove the individual from holding an office or position involving responsibility for taking decisions about the management of a relevant person (a management role) within a named business, specified sector or any relevant person, see ECSH82575.

A permanent prohibition on management is a significant sanction as it impacts on the individual’s livelihood and should only be used where the circumstances and risk(s) warrant it and HMRC concludes that this risk will not decline.