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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: telling the person and inviting representations

If the answer to all of the five publication questions, see CH190620, is ‘yes’, Managing Serious Defaulters (MSD) will decide whether the person’s name and other details should be published.

Even where the answer to all of the questions is ‘yes’, we may decide not to publish details about a person’s deliberate defaults. To be fair and consistent, we will always aim to publish where the answer to all of the questions is ‘yes’ but we recognise that there may be exceptional circumstances where publication of some or all of the details are not appropriate. For example it may not be appropriate to publish any information where to do so would

  • prejudice an ongoing criminal investigation, or
  • cause a serious and verifiable risk to the person’s safety.

Where MSD decides that publication is appropriate they will

  • tell the person that we intend to publish their name and other details of the default, and
  • give them a reasonable opportunity to make representations. Making representations is an opportunity for the person to provide reasons why we should not publish some or all of the details. Normally MSD will allow 30 days for the person to make representations although this period may be extended if there is good reason. MSD will consider all representations carefully and take them into account in deciding whether to publish.

FA09/S94 (6)