The CIOT has welcomed the strengthened HMRC Standard for agents – see https://claritaxnews.com/tax-admin/repayment-agents-hmrc-to-introduce-legislation-for-greater-control-for-taxpayers/
It has, however, noted that the improved customer protections fall below the standards already enforced by the CIOT on its members.
It also comments that HMRC lack enforcement powers against offending agents and recommends that the profession should be regulated so that agents must be members of a recoginsed body. Misconduct would result in expulsion from that body, meaning that the agent would no longer be able to practise.
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
https://www.tax.org.uk/stronger-hmrc-standard-is-a-further-step-into-regulating-tax-agents