In the latest research on the current scrutiny of tax agents, HMRC has admitted that its overall approach for tackling poor agent behaviours is still evolving and it ‘continually explores new solutions in response to shifting trends in poor tax agent behaviour and is developing and refreshing strategies and policies to evolve its overall response as part of its fundamental responsibilities and obligations’.

HMRC will publish its approach to tax agents in a single policy statement, including how to report breaches of the agent standard; update and publicise the agent standard; continue to ensure consistency across HMRC in its overall approach to agents and focus HMRC’s efforts to uphold its agent standard on the worst agent behaviours.