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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
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Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: What is a relevant penalty

We can only publish a person’s details if we can answer ‘yes’ to all five publication questions at CH190620.

A relevant penalty is a penalty for one of the following.

| A deliberate inaccuracy in the person’s return or other document |  
FA07/Sch24/para1 | CH81010 | || | Deliberately supplying false information to, or withholding information from, a person with the intention of that person’s return being inaccurate |  
 
 
FA07/Sch24/para1A | CH81010 | | Deliberately failing to comply with certain obligations |  
FA08/Sch41/para1 | CH71100 | | Deliberately issuing a tax invoice charging VAT when the person was not authorised to do so |  
 
FA08/Sch41/para2 | CH91350 | | Deliberately putting a product to a use that attracts a higher rate of excise duty |  
FA08/Sch41/para3(1) | CH91400 | | Deliberately supplying a product knowing that it will be put to a use that attracts a higher rate of excise duty |  
 
FA08/Sch41/para3(2) | CH91450 | | Deliberately handling goods that are subject to unpaid excise duty |  
FA08/Sch41/para4 | CH91550 |

 

The person may make arrangements to conceal their offence. A penalty for a deliberate and concealed offence is, by definition, deliberate and is therefore a relevant penalty.

 

In this guidance, we refer to the offences that result in relevant penalties as deliberate defaults, see CH190500.

Penalties for careless inaccuracies or for non-deliberate failures or wrongdoings are not relevant penalties.

See CH190646 for an example showing which penalties found as a result of an investigation are relevant penalties.

FA09/S94 (2)