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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: first publishing a person’s details - one qualifying relevant penalty

The general rule for when we can first publish a person’s details is:

  • We cannot publish any details before the date on which a qualifying relevant penalty becomes final, see CH190940.
  • Once the qualifying relevant penalty becomes final, we only have 12 months from the date on which it becomes final in which we can first publish the person’s details.

This page looks at how this rule applies where there is one qualifying relevant penalty.

For a case with more than one qualifying relevant penalty, see CH191015 and CH191020.

One qualifying relevant penalty

Where there is only one qualifying relevant penalty, we can first publish the person’s details in the period

  • beginning with the date on which that penalty became final, and
  • ending 12 months from the date on which that penalty became final.

For example, a compliance check results in a single qualifying relevant penalty for Shana. It becomes final by agreement on 8 August 2013.

If we are able to publish Shana’s details, we must do so in the period that

  • begins on 8 August 2013 (when the penalties become final), and
  • ends 12 months from that date, on 7 August 2014.

For cases where there are other issues from the compliance check that have still to be resolved, but which are unlikely to lead to relevant penalties, see CH191025.

It is very important to note that there is a different time limit for when we remove the details from publication, see CH191030.

FA09/S94 (7) & (8)