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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: commencement

From 1 April 2010 we are able to publish details of a deliberate tax defaulter who incurs certain relevant penalties, which we explain in more detail at CH190620 and CH190640.

The dates below show when the PDDD rules commence for particular offences. They form part of the second publishing questions, which we explain in detail at CH190660+.

Penalties for deliberate inaccuracies

Where the penalty is for an inaccuracy in a return or other document, the PDDD rules apply to a return or document for a tax period beginning on or after 1 April 2010.

A person might incur penalties for inaccuracies in returns or other documents relating to tax periods beginning before 1 April 2010. We cannot publish details of these penalties.

Penalties for deliberate failures or wrongdoings

The PDDD rules apply to a failure or wrongdoing that occurs on or after 1 April 2010.


SI 2010/574