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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 - more than 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 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.

For a case with only one qualifying relevant penalty, see CH191010.

This page looks at how this rule applies where there is more than one qualifying relevant penalty. To apply the rule you need to check

  • whether the qualifying relevant penalties became final on the same date or on different dates, and
  • whether there are still some penalties that are not final.

All penalties become final on the same date
Penalties become final on different dates - publish details of all the penalties
Not all penalties have become final - may be possible to publish

All penalties become final on the same date

Where there is more than one qualifying relevant penalty, and they all become final on the same date, then we can first publish the person’s details in the period

  • beginning with the date on which all the penalties became final, and
  • ending 12 months from the date on which those penalties became final.

Example

The example of JKD Tailoring Ltd at CH190980 shows three qualifying relevant penalties that are covered in a contract settlement and all become final on 8 July 2014. If we are able to publish JKD Tailoring Ltd’s details, we must do so in the period that

* begins on 8 July 2014 (when the penalties become final), and 
* ends 12 months from that date, on 7 July 2015. 

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

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Penalties become final on different dates - publish details of all the penalties

Where there is more than one qualifying relevant penalty, and they become final on different dates, then we can first publish the person’s details in the period

  • beginning with the date on which the latest of all the penalties became final, and
  • ending 12 months from that date.

Example

The example of Georgina at CH190960 shows two relevant penalties:

* one becomes final on 31 October 2014 and has a PLR of £17,000, and 
* one becomes final on 4 June 2015 and has a PLR of £18,000.

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

* begins on 4 June 2015 (when the later of her two penalties become final), and 
* ends 12 months from that date, on 3 June 2016. 

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

Not all penalties have become final - may be possible to publish

If not all the qualifying relevant penalties are final, we may be able to publish the person’s details in relation to those qualifying penalties that have become final, see CH191020.

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.

FA09/S94 (7) & (8)