HMRC Guidance on Publishing Tax Adviser Misconduct Details
Summary
HMRC will begin publishing details of tax advisers who have committed misconduct and received a sanction from April 1, 2026. This guidance outlines the types of information that may be published and the process for notification and response.
What changed
HM Revenue & Customs (HMRC) has issued new guidance detailing its intention to publish information concerning tax advisers found to have committed misconduct and received a sanction. This policy, effective from April 1, 2026, allows HMRC to disclose the adviser's name, postcodes, and other identifying information, as well as the nature of the sanction, if it is deemed in the public interest. HMRC will notify the adviser and their employer (if applicable) at least 30 days in advance of publication, providing an opportunity to respond.
Regulated tax advisers must be aware that details of sanctions, such as refusal to deal with them or suspension from online services, may become public. This change introduces a new transparency measure that could impact professional reputation and client trust. Advisers should ensure their conduct aligns with professional standards to avoid sanctions and potential public disclosure. The guidance also specifies conditions under which information will be removed, such as withdrawal of the sanction or a significant period (5 years) since ceasing to be a tax adviser.
What to do next
- Review HMRC guidance on publishing tax adviser misconduct details.
- Ensure compliance with professional conduct standards to avoid sanctions.
- Be prepared for potential public disclosure of sanctions and respond within the 30-day notification period if applicable.
Penalties
Details of sanctions such as refusal to deal with the adviser or suspension of access to HMRC online agent services may be published.
Source document (simplified)
Guidance
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: HM Revenue & Customs Published 16 March 2026 Get emails about this page Print this page 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 HMRCÂ 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
Updates to this page
Published 16 March 2026
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