SCHEDULES

SCHEDULE 38E+W+S+N.I.Tax agents: dishonest conduct

PART 6 E+W+S+N.I.Miscellaneous provision and interpretation

General interpretationE+W+S+N.I.

38In this Schedule—

  • appointed” includes engaged;

  • “client” (except in paragraph 17)—

    (a)

    has the meaning given in paragraph 2(1), and

    (b)

    in relation to a particular tax agent, means a client of that tax agent;

  • the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

  • conduct notice” has the meaning given in paragraph 4;

  • the document-holder” has the meaning given in paragraph 8;

  • document” includes a copy of a document (see also section 114 of FA 2008);

  • file access notice” has the meaning given in paragraph 8;

  • HMRC” means Her Majesty's Revenue and Customs;

  • organisation” includes any person or firm carrying on a business;

  • specify” includes describe;

  • tax period” means a tax year, accounting period or other period in respect of which tax is charged;

  • the tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

39(1)A reference in this Schedule to clients of a tax agent (or to a tax agent's clients) is a reference to the persons whom the agent assists with their tax affairs.E+W+S+N.I.

(2)Sub-paragraph (1) applies even if—

(a)the agent works for an organisation, and

(b)it is the organisation that is appointed to give the assistance.

40A loss of tax revenue is taken for the purposes of this Schedule to be (or to be capable of being) brought about by dishonest conduct despite the fact that the loss can be recovered or properly accounted for (following discovery of the conduct or otherwise).

Annotations:

Commencement Information

I3Sch. 38 para. 40 in force at 1.4.2013 by S.I. 2013/279, art. 2

41A reference in this Schedule to working for an organisation includes being a partner or member of an organisation.

Annotations:

Commencement Information

I4Sch. 38 para. 41 in force at 1.4.2013 by S.I. 2013/279, art. 2

42A reference in a provision of this Schedule to an authorised officer is to an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of that provision.

Annotations:

Commencement Information

I5Sch. 38 para. 42 in force at 1.4.2013 by S.I. 2013/279, art. 2