Paragraph 1 I1

This Schedule is arranged as follows—

(a)

this Part explains who is a tax F1adviser and what it means to engage in F2sanctionable conduct,

F3(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

Part 3 confers power on HMRC to obtain relevant documents,

F4(ca)

Part 3A confers power on HMRC to issue conduct notices,

(d)

Part 4 sets out sanctions for engaging in F5sanctionable conduct,

(e)

Part 5 provides for assessment of and appeals against penalties, and

(f)

Parts 6 and 7 contain miscellaneous provisions and consequential amendments.

Annotations

F1: Word in Sch. 38 para. 1(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(a)(i)
F2: Word in Sch. 38 para. 1(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(a)(ii)
F3: Sch. 38 para. 1(b) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(b)
F4: Sch. 38 para. 1(ca) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(c)
F5: Word in Sch. 38 para. 1(d) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 3(d)

F1: Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

C1: Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C3: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
C4: Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)