Closed consultation

Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

We are analysing your feedback

Visit this page again soon to download the outcome to this public feedback.

Summary

This consultation explores options to enhance HMRC鈥檚 powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client鈥檚 tax affairs.

This consultation ran from
to

Consultation description

This consultation seeks views on whether HMRC鈥檚 current powers are effective in dealing with non-compliance facilitated by tax advisers. It will be of particular interest to tax advisers, their clients or potential clients and tax and accountancy professional and regulatory bodies.

The consultation asks for views on a complementary suite of potential measures:

  • expanding information powers against tax advisers
  • introducing stronger penalties against tax advisers who contribute to the tax gap
  • publishing details of tax advisers subject to HMRC sanctions
  • sharing a greater range of information about tax advisers with their professional bodies

Where possible, we encourage early responses to support our ongoing consideration of the policy.

Documents

Updates to this page

Published 26 March 2025

Sign up for emails or print this page