Publishing details of deliberate tax defaulters: publication: when does a qualifying relevant penalty become final
We cannot publish any details about any penalty until the penalty becomes final.
A penalty becomes final on
- the day after the end of the appeal period if the person does not make an appeal, or
- the date when an appeal is finally determined, or
- the date when a contract settlement is made.
Remember that if a person does not appeal within the statutory period, they may make an application for a late notice of appeal to be accepted. If we or the tribunal accept the application and a late appeal is made, the penalty will not become final until the appeal is finally determined or included in a contract settlement.
If a person makes a late appeal after publication has started, this does not retrospectively make the publication invalid, since at the time of publication we correctly answered ‘yes’ to all of the publication questions in CH190620. However, you must contact MSD immediately so that they can decide whether to suspend publication.
Appeal is finally determined
An appeal is finally determined when
- the person and HMRC reach a binding agreement, or
- a decision of a tribunal or court is accepted by both sides, or
- the tribunal or court refuses leave to appeal against a decision, or
- no further appeal can be made. For example, there is no appeal against a decision of the Supreme Court.
A contract settlement is made on the day when we issue the letter accepting the person’s offer.
There are examples at CH190960 and CH190980.
See CH191000 for details of the publication time limit.