SCHEDULES

C1C2SCHEDULE 38Tax agents: dishonest conduct

Annotations:
Modifications etc. (not altering text)
C1

Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)

PART 1Introduction

Overview

I11

This Schedule is arranged as follows—

a

this Part explains who is a tax agent and what it means to engage in dishonest conduct,

b

Part 2 sets out the process for establishing whether someone is engaging in or has engaged in dishonest conduct,

c

Part 3 confers power on HMRC to obtain relevant documents,

d

Part 4 sets out sanctions for engaging in dishonest conduct,

e

Part 5 provides for assessment of and appeals against penalties, and

f

Parts 6 and 7 contain miscellaneous provisions and consequential amendments.