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Tax agents

HMRC has the power to obtain documents from tax agents who have been engaging in dishonest conduct. HMRC also has the power to impose penalties and publish their details. Criminal penalties can also be imposed on dishonest tax agents as well.

HMRC can issue a ‘file access notice’ that requires the tax agent or other person to produce relevant documents that HMRC believes to be in their possession. The person issued with the notice will be referred to as the ‘document holder’.

A file access notice may require the production of specified relevant documents, or all relevant documents in the document-holder's possession or power. The notice does not need to identify the tax agent’s specific client, but if it is addressed to someone other than the tax agent,