Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance
This measure is about reforms to strengthen HMRC’s ability to act against tax advisers who facilitate non-compliance.
Documents
Draft legislation — Conduct of tax agentsapplication/pdfDraft legislation — Conduct of tax agents (accessible version)Draft legislation — Publication of information about tax agentsapplication/pdfDraft legislation — Publication of information about tax agents (accessible version)Explanatory note — Conduct of tax agentsapplication/vnd.oasis.opendocument.textExplanatory note — Publication of information about tax agentsapplication/vnd.oasis.opendocument.textEnhancing HMRC's powers to tackle tax advisers who facilitate non-compliance