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This guidance explains the technical background to the process you follow when considering whether a tax agent has acted dishonestly. See the guidance map for the full structure of the guidance.

»Ê¹ÚÌåÓýapp operational guidance is at CH880000+.

Each section of the technical guidance starts at the most general level of information in the overview and then provides more detailed guidance.

»Ê¹ÚÌåÓýapp blue hyperlinks within the pages of the guidance will help you navigate to related pages from the guidance you are reading.

»Ê¹ÚÌåÓýapp guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in the guidance simply

• highlight the guidance reference or legislation you wish to see
• right click on the highlighted text
• select the search option

then you will be taken to the required guidance or legislation as long as it is has been published on the Intranet.