CH186160 - Dishonest tax agents: publishing details of tax agent dishonest conduct: time limits for publishing details

»Ê¹ÚÌåÓýappre are two time limits for publishing the details of dishonest conduct.

»Ê¹ÚÌåÓýapp two time limits are:

  1. the time limit within which we can first publish a tax agent’s details, and

  2. the time limit within which we have to remove a tax agent’s details from publication.

  3. Time limit to start publication

We must not publish a tax agent’s details before the day on which the penalty becomes ‘final�, or the latest day on which the penalty becomes ‘final�, and the details cannot be published for the first time after 12 months from the date on which the penalty became ‘final�.

A penalty becomes ‘final� on

  • the day after the end of the appeal period if the person does not make an appeal, or
  • the date when an appeal is finally determined.
  1. Time limit to stop publication

»Ê¹ÚÌåÓýapp details can only continue to be published by HMRC for one year from the date it first publishes them.

FA12/SCH38/PARA28

FA09/S94 (7)
FA09/S94 (8)
FA09/S94 (9)