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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: publication: introduction

The compliance officer considers the publication questions. Where the answer to all five publication questions is ‘yes’, the compliance officer refers the case to a specialist team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Managing Serious Defaulters Programme (MSD). Operational guidance will be available. All the actions below are for MSD and not the compliance officer.

When the answer to all of the publication questions in CH190620 is ‘yes’, and any qualifying relevant penalties have become final, see CH190940 - CH190980, we are in a position to consider publishing details of a deliberate defaulter.

There is a time limit for us to take action to publish the defaulter’s details, see CH191000, and this depends on when the qualifying relevant penalties become final.

We must first tell the defaulter that we plan to publish their details and give them a reasonable opportunity to provide reasons why we should not do so, see CH191040.

The decision to publish is taken by the nominated Deputy Director of Managing Serious Defaulters Programme and there is no right of appeal against this decision, see CH191060.

FA09/S94 sets out the details that we can publish, see CH191080, and, where appropriate, we will publish these details on the GOV.UK website, see CH191100.

There is also a time limit for how long we can publish those details, see CH191000.