The research aimed to enhance HMRC’s understanding of the effectiveness of the Publishing Details of Deliberate Defaulters (PDDD) programme. The research aimed to understand:
- the impact of the PDDD programme on those that have been named under PDDD
- whether PDDD serves as an effective deterrent to businesses and individuals that have the potential to be named if they deliberately default
- awareness and understanding of PDDD among the general public
8 in-depth interviews were conducted with individuals and businesses who have been named under the PDDD programme, 10 mini focus groups were conducted with individuals and businesses that have the potential to have their details published if they deliberately default and a face-to-face survey of 1,913 members of the general public was undertaken.