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Section 235 Financial penalties for prohibited interaction with HMRC: liability of relevant individualsI1I2I3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This section applies where—

(a)

a tax adviser that is an organisation has been given a compliance notice under section 233 that has not been withdrawn,

(b)

the tax adviser subsequently contravenes section 223(1) (prohibited interaction with HMRC), and

(c)

an authorised officer of Revenue and Customs considers that the contravention is attributable to a relevant individual of the tax adviser.

(2)

The individual is liable in respect of the contravention to a penalty of—

(a)

£5,000, or

(b)

if subsection (3) or (4) applies, £10,000.

(3)

This subsection applies if—

(a)

in the period of two years ending with the date of the contravention, the relevant individual has been assessed to a penalty under this section or section 234 on four or more occasions, and

(b)

subsection (4) does not apply.

(4)

This subsection applies if the contravention takes place at a time when the relevant individual is subject to—

(a)

a temporary ineligibility order issued under this Chapter, or

(b)

a permanent ineligibility order issued under this Chapter.

(5)

For the purposes of subsection (3)(a), if a relevant individual is assessed to a penalty under this section or section 234 and the penalty is, at any time, subsequently set aside or otherwise cancelled, the penalty is to be treated from that time as if it was not assessed on the individual.

(6)

In this section references to a relevant individual of a tax adviser include a former relevant individual of the tax adviser.

Annotations

Commencement

I1

S. 235 not in force at Royal Assent, see s. 249(2)

I2

S. 235 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3

S. 235 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)