It invites views on: 

·        greater disclosure by HMRC to professional bodies where there is evidence of members’ poor technical performance or unprofessional conduct;

·        modernised ways to tackle deliberate wrongdoing by tax agents, including access to working papers, a tax geared penalty and greater publicity; and

·        high volume agents who make large numbers of claims that have little or no merit.

Dave Hartnett, HMRC Permanent Secretary for Tax, said: “We think there is a clear case for powers that are carefully focused on the small minority of agents whose approach to their work brings the profession as a whole into disrepute.

“If taxpayers are to get the standard of service they deserve we have to work with agents in an open and positive atmosphere. This consultation is about achieving that. We are interested to hear your views.”

Responses can be sent to:

powers.review-of-hmrc@hmrc.gsi.gov.uk, or

HMRC Review of Powers: Room 1/72, 100 Parliament Street, London SW1A 2BQ.