From April 1 2013, HMRC has been granted new powers to tackle dishonest conduct by tax agents.

HMRC said it will normally look to prosecute dishonest tax agents, but when it can't, the department needs civil powers to penalise them.

From 1 April 2013, the new legislation allows HMRC to investigate dishonest conduct by tax agents; charge civil penalties and publish the details of tax agents who have acted dishonestly.

HMRC says it has worked closely with the professional bodies to develop this legislation which contains many safeguards and checks. These include tribunal approval for a file access notice, the right of appeal against some of HMRC's decisions, and that key decisions must be authorised at a senior level.

It has published a guide to explain what to expect if HMRC starts an investigation, the penalties that may be charged and what details can be published.

More details can be found on the HMRC website, HERE