1042-225 Dishonest conduct of tax agents relating to NICs
FA 2012, Sch. 38 introduced a new offence in relation to the dishonest conduct of tax agents, giving HMRC the power to impose a penalty on an individual involved in such conduct and enabling HMRC to obtain a tax agent’s files. SI 2013/622 applied these provisions to NICs (SI 2013/622, reg. 41).