SCHEDULES

SCHEDULE 38 U.K. Tax agents: dishonest conduct

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)

C2 Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41

C3 Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)

C4 Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

PART 1 U.K. Introduction

Overview U.K.

1 U.K. 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.

Commencement Information

I1 Sch. 38 para. 1 in force at 1.4.2013 by S.I. 2013/279, art. 2