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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: Qualifying potential lost revenue

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

We can only publish a person’s name and other details where the total potential lost revenue (PLR) for the qualifying relevant penalties found as a consequence of an investigation exceeds £25,000.

In this guidance, we refer to the PLR on which a qualifying relevant penalty is based as the qualifying PLR. We explain qualifying relevant penalties at CH190700.

Where an investigation, see CH190686, results in one qualifying relevant penalty, the qualifying PLR is the PLR for that penalty. It must be more than £25,000 for us to be able to publish.

Where the investigation results in more than one qualifying relevant penalty we can publish details of all the qualifying relevant penalties if the total PLR for those penalties taken together is more than £25,000.

If the investigation covers more than one tax type and/or tax period, the qualifying PLR is the total PLR for all qualifying relevant penalties across all those tax types and tax periods. This total must be more than £25,000 for us to be able to publish.

The qualifying PLR must arise from the same investigation, see CH190688. You cannot add together qualifying PLR from separate investigations (even though they may cover the same period) to decide whether the qualifying PLR exceeds £25,000.

See CH190726 for examples showing qualifying PLR.

There are details of how to calculate PLR itself at

  • CH82150+ for inaccuracies,
  • CH72600+ for failure to comply with obligations, and
  • CH94200+ for VAT and excise wrongdoings.


Where the profits of a partnership are charged to income tax, capital gains tax or corporation tax, it is the individual partners, not the partnership itself, who incur Sch 24 or Sch 41 penalties in respect of those taxes. CH191240 explains how qualifying PLR is calculated in these cases.

FA09/S94 (1)