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.