CH190722 - Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: 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 5 if you have answered ‘yes’ to question 1, see CH190640+, question 2, see CH190660+, question 3, see CH190680+, and question 4, see CH190700+.
| Question 5 | Does the qualifying potential lost revenue exceed £25,000? |
In this guidance, the qualifying potential lost revenue (PLR) is the total PLR on which one or more qualifying relevant penalties is based.
- Where there is one qualifying relevant penalty, the qualifying PLR is the amount of the PLR relating to that qualifying relevant penalty.
- Where more than one qualifying relevant penalty is found as a consequence of the same investigation, the qualifying PLR is the total PLR relating to all of those qualifying relevant penalties.
You look at the total PLR.
- If the qualifying PLR is £25,000 or less, we cannot publish any details.
- If the qualifying PLR is more than £25,000, we may publish the person’s details. We explain the publication process at CH190900.
CH190724 explains more about qualifying PLR and CH190726 gives examples.