Chapter CH880400

Published date11 March 2016
Record NumberCH880400
CourtHM Revenue & Customs

If you suspect dishonest conduct by a current or former tax agent on or after 1 April 2013, you must send an email to the If you suspect dishonest conduct by a current or former tax agent on or after 1 April 2013, you must send an email to the giving brief details of what you have found.

The subject line of your email must only contain the words ‘Suspected dishonest conduct’ followed by the agent’s name.

Emails to ACT must only include factual and objective information. This is important to ensure that we comply with Data Protection Act requirements and because we may need to disclose emails in criminal prosecution cases. We must also avoid reputational damage if a Freedom of Information Act request is made.

ACT will contact you within 14 working days of receiving your email to discuss the case. They will advise you what action to take, including whether you must make a referral to the Evasion Management Team about customers whose agent is suspected of dishonesty. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If ACT decide the case is...

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