SCHEDULES

C1C2C3C4SCHEDULE 38Tax agents: dishonest conduct

Annotations:
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)

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 2Establishing dishonest conduct

Conduct notice

I14

1

This paragraph applies if HMRC determine that an individual is engaging in or has engaged in dishonest conduct.

2

An authorised officer (or an officer of Revenue and Customs with the approval of an authorised officer) may notify the individual of that determination.

3

The notice must state the grounds on which the determination was made.

4

For the effect of notifying the individual, see paragraphs 7(2) and 29(2).

5

A notice under this paragraph is referred to as a “conduct notice”.

6

In relation to a conduct notice, a reference to “the determination” is to the determination forming the subject of the notice.