Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: Relevant penalties - example

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

A cross-tax compliance check into Simon’s affairs reveals inaccuracies for which he has incurred a penalty. The table below shows which of the penalties are relevant penalties.

  Penalty for… Relevant penalty?
     
Year ended 5 April 2011 Careless inaccuracy No
  Deliberate and concealed inaccuracy Yes
VAT return period 06/2011 Deliberate inaccuracy Yes
VAT return period 03/2012 Careless inaccuracy No
Year ended 5 April 2012 Deliberate inaccuracy Yes
  Deliberate and concealed inaccuracy Yes
23 April 2012 Deliberate Excise wrongdoing Yes
Year ended 5 April 2013 Careless inaccuracy No
  Deliberate and concealed inaccuracy Yes

 

Remember that only deliberate or deliberate and concealed penalties can be relevant penalties, see CH190644.