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.