Unlimited Fines for Tax Advisers: What the New ‘Sanctionable Conduct’ Regime Means for Your Practice
From 1 April 2026, HMRC gains sweeping new powers over tax advisers under the Finance Act 2026. Unlimited penalties, forced file access, and public naming await those found to have engaged in ‘sanctionable conduct’. Here’s what every tax professional needs to know — and do — before the deadline hits.





