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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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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.