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HMRC internal manual

Compliance Handbook

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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: What is a qualifying relevant penalty

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

A qualifying relevant penalty is a relevant penalty for which the person has not earned the maximum reduction for the quality of disclosure. The definition of a relevant penalty is at CH190644.

If a person has earned the maximum reduction of a relevant penalty for the quality of disclosure, the penalty is not a qualifying relevant penalty and we cannot publish details of the penalty. It does not matter whether the person’s disclosure is unprompted or prompted. There is more about quality of disclosure at the end of this page.

However, if a person has not earned the maximum reduction of a relevant penalty for the quality of disclosure, you should go on to consider question 5, see CH190720.

The guidance below looks at two possible situations and the general topic of disclosure.

One relevant penalty from the investigation
More than one relevant penalty from the investigation
Disclosure

One relevant penalty from the investigation

Here there is only one penalty to consider. Has the maximum reduction for quality of disclosure been given? In such a case, it will be straightforward to see whether

  • the maximum reduction has been given, and so we cannot publish details, or
  • the maximum reduction has not been given, and so we go on to consider question 5, see CH190720.

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More than one relevant penalty from the investigation

Here each relevant penalty needs to be considered. Has the maximum reduction for quality of disclosure been given for each relevant penalty? It may be that

  • it has been given for some relevant penalties, in which case they are not qualifying relevant penalties, but
  • it has not been given for other relevant penalties, in which case those are qualifying relevant penalties and need to be considered together for question 5, see CH190720.

See CH190706 for an example showing qualifying relevant penalties.

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Disclosure

There is guidance on disclosure elsewhere in the Compliance Handbook.

Penalty reductions for quality of disclosure  
   
Inaccuracies CH82430
Failure to comply with obligations CH73220
VAT and excise wrongdoings CH94850
Unprompted or prompted disclosure  
Inaccuracies CH82400
Failure to comply with obligations CH73200
VAT and excise wrongdoings CH94500

FA09/S94 (10)

FA07/SCH24/PARA10
FA08/SCH41/PARA13