CH186160 - Dishonest tax agents: publishing details of tax agent dishonest conduct: time limits for publishing details

There are two time limits for publishing the details of dishonest conduct.

The two time limits are:

  1. the time limit within which we can first publish a tax agent鈥檚 details, and

  2. the time limit within which we have to remove a tax agent鈥檚 details from publication.

  3. Time limit to start publication

We must not publish a tax agent鈥檚 details before the day on which the penalty becomes 鈥榝inal鈥�, or the latest day on which the penalty becomes 鈥榝inal鈥�, and the details cannot be published for the first time after 12 months from the date on which the penalty became 鈥榝inal鈥�.

A penalty becomes 鈥榝inal鈥� on

  • the day after the end of the appeal period if the person does not make an appeal, or
  • the date when an appeal is finally determined.
  1. Time limit to stop publication

The details can only continue to be published by HMRC for one year from the date it first publishes them.

FA12/SCH38/PARA28

FA09/S94 (7)
FA09/S94 (8)
FA09/S94 (9)