684. Dishonest conduct.

The Finance Act 2012 makes provision about dishonest conduct by tax agents1. An individual 'engages in dishonest conduct' if, in the course of acting as a tax agent, the individual does something dishonest2 with a view to bringing about a loss of tax revenue3. It does not matter whether a loss is actually brought about4. Nor does it matter whether the individual is acting on the instruction of clients5.

If HM Revenue and Customs determine that an individual is engaging in or has engaged in dishonest conduct, an authorised officer6 (or an officer of Revenue and Customs with the approval