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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 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.

FA09/S94 (1)(b)