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Chapter CH881600

Document Cited authorities 1 Cited in Related
Vincent
Published date11 March 2016
Record NumberCH881600

When you issue a conduct notice to an individual who is a member of a professional or other regulatory body, HMRC can make a public interest disclosure to the individual’s professional body about their misconduct. You must follow the guidance on making a public interest disclosure that starts at IDG60000.

When a tax agent is not a member of a professional or other regulatory body but is an Accountancy Service Provider, see CH881150 about making referrals to Money Laundering Regulations teams.

Public interest disclosures are made under S20(3) of the Commissioners for Revenue and Customs Act 2005 (CRCA). Specific guidance about public interest disclosures under S20(3) CRCA is at IDG60232.

It is for the professional bodies to decide whether to investigate and what action to take against their members.

Before you issue a conduct notice you must find out if the individual is a member of a professional or other regulatory body. You may be able to determine this from the individual’s letterhead, the letters after their name or by asking them. The individual can be a member of a professional body, or their firm can, or both can be members. If you are unsure if an accountant is a member of an accountancy professional body you must contact the Commissioners’ Advisory Accountants Team (CAA) for advice either by phone or email.

When the individual is a member of an accountancy professional body, contact the CAA team and send them a copy of the proposed conduct notice. The CAA team will handle public interest disclosures about dishonest tax agents who are members of accountancy professional bodies. The CAA will consider whether to disclose the conduct notice to the individual’s professional body.

The conduct notice must contain a message along the lines of ‘A copy of this notice will be sent to the [insert name of professional body].’...

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