Information HMRC can publish for misconduct by a tax adviser
Find out what information HMRC can publish about you if you are a tax adviser who has carried out misconduct and been given a HMRC sanction.
From 1 April 2026, HMRC can publish information relating to misconduct by a tax adviser, where a sanction has been given and it is in the public interest to publish the details of the sanction.
Your details may be published where HMRC has made the decision to:
- refuse to deal with you
- suspend your access to HMRC online agent services
Information that can be published
HMRC may publish the following details about you:
- name, including aliases
- postcodes
- other information to make clear your identity as a tax adviser
- the nature of the decision made in respect of you as the adviser
HMRC will let you know in advance about their intention to publish your details and will give you at least 30 days to respond.
HMRC may also publish details of the company you work for, or worked for, and will also tell the company in advance about their intention to publish the details. You, or the company, will have at least 30 days to respond.
If your circumstances change
HMRC must publish information where there has been a substantial change in circumstances since the original publication.
HMRC must remove any published information if:
- the sanction or measure applied has been withdrawn
- you have ceased to be a tax adviser for at least 5 years
- the publication is no longer in the public interest