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An individual who has been given a conduct notice will be charged a penalty for dishonest conduct.

»Ê¹ÚÌåÓýapp minimum penalty is £5,000 and the maximum is £50,000.

When deciding the amount of penalty for dishonest conduct we must consider

• whether the tax agent disclosed the dishonest conduct, see CH184120
• whether that disclosure was prompted or unprompted, see CH184160
• the quality of that disclosure, see CH184240
• the quality of the individual’s compliance with any file access notice given to them.

We will assess the minimum penalty of £5,000 when the individual made a disclosure and the quality of that disclosure was as good as was reasonably possible, see CH883600.

We will assess the maximum penalty of £50,000 when the individual does not make a disclosure, see CH883620.

When the individual makes a disclosure, but the quality is not as good as was reasonably possible, we can take other factors into account in deciding the amount of the penalty, see CH883610.

»Ê¹ÚÌåÓýapp individual can appeal against the amount of the penalty, but not against the imposition of the penalty.

If we assess the minimum penalty of £5,000 we must consider if there should also be a special reduction that would reduce the penalty to below £5,000, see CH883650.

An individual tax agent is not liable to a penalty for dishonest conduct in respect of anything where they have been personally liable to penalties for inaccuracies, failures to notify or to file on time, see CH883680.

A penalty for dishonest conduct must first be agreed by an authorising officer, see CH883655, and then the charge must be created on SAFE, see CH883820.