[CH186140] CH186140 – Dishonest tax agents: publishing details of tax agent dishonest conduct: before we publish details
Before publishing any information we must
•inform the tax agent that we are considering doing so, and
•allow the tax agent reasonable opportunity to make representations about whether their details should be published, see CH186150 and CH884300.
We are allowed to publish any information that we consider appropriate to publish in order to make clear the individual's identity. This could include the individual's location. Where the tax agent works, or worked, for an organisation, we can publish information about that organisation in order to clearly identify the tax agent.