HMRC consult on enhancing its ability to tackle tax advisers facilitating non-compliance.

At the Spring Statement the Government issued a consultation on whether HMRC’s current powers are effective in dealing with non-compliance facilitated by tax advisers.

The consultation asks for views on:

• whether HMRC’s current powers are effective in dealing with non-compliance facilitated by tax advisers
• enhancing HMRC’s powers to investigate tax advisers where HMRC suspects their actions have led to an inaccuracy in a taxpayer’s document
• to enable HMRC to request information from tax advisers where HMRC suspects misconduct
• introducing stronger penalties against tax advisers who contribute to the tax gap
• publishing details of HMRC sanctions on tax advisers
• disclosures to professional bodies regarding concerns about their members’ activities that falls below the normal disciplinary investigation thresholds of professional bodies

There is a 6 week consultation period until 7 May 2025, and if you have any views or comments that can be used to help shape the ATT's response, please email Steven