Legislation on dishonest tax agents is included in this year’s Finance Bill, published on 29 March. It has changed a lot since it was first proposed, thanks to input from agents and their professional bodies. It contains further safeguards, including appeal rights and an ‘authorised officer’ process. One area of concern is how a third party which holds working papers of a dishonest tax agent will be affected. This article explains how the process will work and highlights the safeguards that will apply. It also suggests that HMRC should work with the profession on developing operational guidance.