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.