26 March 2025

HM Revenue and Customs (HMRC) is seeking some feedback on non-compliance in the tax advice market with a new consultation: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

Whether payroll falls under definitions of tax advice can depend on who you ask and the specifics of what you are involved in. It is important to keep on top of these proposals as there is a chance it can impact you or may impact you in the future.

The consultation seeks views on the following areas:

  • 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

The consultation closes on 7 May 2025.


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