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 2 - Does this relevant penalty relate to a PDDD period: Introduction

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

You only consider question 2 if you have answered ‘yes’ to question 1, see CH190640+.

Question 2 Does this relevant penalty relate to a PDDD period?
   

 

CH190664 defines a PDDD period and CH190666 gives an example.

 

You must answer question 2 for each relevant penalty.

  • If a relevant penalty doesn’t relate to a PDDD period, we cannot publish any details in relation to that penalty. So you do not need to consider any of the other questions for that penalty.
  • If a relevant penalty relates to a PDDD period, go on to consider question 3, see CH190680, for that penalty.

SI 2010/574