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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Qualifying relevant penalty - example

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

This example shows whether certain relevant penalties are qualifying relevant penalties. A relevant penalty is a qualifying relevant penalty if the person has not been given the full reduction for quality of disclosure for that penalty.

Example

A cross-tax compliance check into Monica’s affairs reveals the inaccuracies, PLR and penalty reductions set out in the table below.

Penalty for Relevant penalty PLR Quality of disclosure reduction Qualifying relevant penalty
Year ended 5 April 2014       
Deliberate and concealed inaccuracy £10,000 85% Yes
VAT return period 06/14      
Deliberate inaccuracy £10,000 100% No
Year ended 5 April 2015      
Deliberate inaccuracy £8,000 100% No
Deliberate and concealed inaccuracy £14,000 100% No
Year ended 5 April 2016      
Deliberate and concealed inaccuracy £3,000 70% Yes
Total £45,000    

Only two of the penalties are qualifying relevant penalties. We cannot publish details of the other penalties. We must consider question 5, see CH190720, for the two qualifying relevant penalties before we can decide whether we can publish.