CH84545 - Penalties for Inaccuracies: Other Penalty Issues: Agent acting - Inaccuracy attributable to another person
You must check the date from which these rules apply for the tax or duty you aredealing with. SeeCH81011for full details.
We may charge another person (T) a penalty where
- a person (P) gives us a return that contains an inaccuracy, and
- the inaccuracy is attributable to another person (T) deliberately supplying false information or deliberately withholding information, and
- T intends P’s return to contain an inaccuracy that leads to
- an understatement of tax liability,
- a false or inflated statement of a loss, or
- a false or inflated claim to repayment of tax.
It is extremely unlikely that a tax adviser would be liable to
this kind of penalty.
Normally a tax adviser
receives information from a person and then gives
advice based on that information. It would be very unusual for a
tax adviser,
in that capacity, to give information, see
CH81166, to a person in a manner that
would satisfy the conditions above.
You will need to examine the facts very carefully if you
consider that this penalty may be chargeable and T is a tax
adviser.
