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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Publishing details of deliberate tax defaulters: what is a deliberate tax default

A deliberate default is when a person has incurred a penalty for a deliberate, or deliberate and concealed

  • inaccuracy in a return or other document,
  • failure to comply with certain obligations to do something, or
  • VAT or Excise Duty wrongdoing.

These are relevant penalties and they are explained in more detail at CH190640+.

In this guidance, we refer to any inaccuracy, failure, omission or wrongdoing that gives rise to a relevant penalty as a deliberate default. We call a person who incurs a relevant penalty a deliberate defaulter.