SCHEDULES

SCHEDULE 38Tax agents: dishonest conduct

PART 1Introduction

Tax agent

I12

1

A “tax agent” is an individual who, in the course of business, assists other persons (“clients”) with their tax affairs.

2

Individuals can be tax agents even if they (or the organisations for which they work) are appointed—

a

indirectly, or

b

at the request of someone other than the client.

3

Assistance with a client's tax affairs includes—

a

advising a client in relation to tax, and

b

acting or purporting to act as agent on behalf of a client in relation to tax.

4

Assistance with a client's tax affairs also includes assistance with any document that is likely to be relied on by HMRC to determine a client's tax position.

5

Assistance given for non-tax purposes counts as assistance with a client's tax affairs if it is given in the knowledge that it will be, or is likely to be, used by a client in connection with the client's tax affairs.