Publishing details of deliberate tax defaulters: referring a case to Managing Serious Defaulters Programme
You must refer a case to MSD as soon as
- you have one relevant penalty or a group of penalties, see CH190640, and
- you have identified that the answer to all five of the publication questions is ‘yes’ for those penalties, see CH190600, and
- you have told the person that this is the case, see CH500500, and
- the qualifying relevant penalty, or the last of the qualifying relevant penalties in that group, is final, see CH190940.
See CH500610 for further guidance.