Text for Terms & Conditions
T's & C's: Notification of HMRC Regulatory Sanctions - Mandatory Disclosure
- Change date
- 25/05/2026
- Word count
- 145
- Deployment measure
- 7/10
Rationale
This clause provides a "break glass" transparency mechanism that aims to shield the firm from liability during mandatory HMRC suspensions. It shifts the burden of alternative filing to the client, ensuring that external regulatory hurdles don't translate into expensive professional negligence claims.
In the event that the Firm’s registration with the HMRC Agent Services Account is suspended or prohibited for a period exceeding 30 days, we are
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