Enhancing HMRC’s powers: tackling tax adviser facilitated non-compliance

This measure introduces legislative changes designed to strengthen HMRC’s ability to deter and respond to tax adviser behaviour that facilitates non-compliance.

The measure includes:

• changes allowing HMRC to request information from tax advisers where there is reasonable suspicion of deliberate conduct
• penalties for tax advisers who engage in deliberate conduct, calculated based on the tax loss
• a new power allowing HMRC to publish details of advisers where they have been sanctioned

The measure is part of a wider package to raise standards in the tax advice market and reduce the tax gap.