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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Publishing details of deliberate tax defaulters: publication: time limits

There are two time limits for PDDD. The time limits are monitored closely by Managing Serious Defaulters Programme (MSD), who are responsible for deciding whether to publish and the publication process itself.

The two time limits are:

  • the time limit in which we can first publish a person’s details, and
  • the time limit within which we have to remove a person’s details from publication.

The guidance on when we can first publish a person’s details is at CH191010+ and explains how the time limit applies when there is one qualifying relevant penalty or more than one.

We may publish a person’s details in relation to some qualifying relevant penalties even when there are other penalties that are not yet final. See CH191020.

We may publish a person’s details in relation to qualifying relevant penalties even when there are other issues from the compliance check, unlikely to lead to relevant penalties, yet to be resolved. See CH191025.

The guidance on when we have to remove a person’s details from publication is at CH191030.

FA09/S94 (7) & (9)