CH883670 - Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: appealing against the penalty
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email [email protected] to let us know the specific content you find useful.
n individual can appeal against the amount of a penalty for dishonest conduct. They cannot appeal against the imposition of the penalty, see CH185280.
If you have referred your case to the Commissioners鈥� Advisory Accountant (CAA) you must tell the CAA team about the appeal, see CH881600.
If money laundering issues arise, or you have already reported an agent to Anti-Money Laundering Supervision (AMLS), see CH881150.