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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 4 - Is this relevant penalty a qualifying relevant penalty: 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 4 if you have answered ‘yes’ to question 1, see CH190640+, question 2, see CH190660+, and question 3, see CH190680+.

Question 4 Is this relevant penalty a qualifying relevant penalty?
   

 

CH190704 explains what a qualifying relevant penalty is and CH190706 gives an example.

 

  • If the answer to question 4 is ‘no’ and the penalty is not a qualifying relevant penalty, we cannot publish details of it and there is no need to consider question 5.
  • If the answer to question 4 is ‘yes’ and the penalty is a qualifying relevant penalty, go on to consider question 5, see CH190720.