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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: publication: the decision to publish and appeal rights

The decision whether to publish a person’s details is made by the nominated Deputy Director of Managing Serious Defaulters Programme (MSD).

The nominated Deputy Director will consider the person’s representations and take them into account in reaching the decision.

There is no right of appeal to a tax tribunal against the decision to publish a person’s details. The person does, however, have full appeal rights against

  • our calculation of the amount of tax due (PLR),
  • our decision that a penalty is due, and
  • the amount of the penalty.

If the nominated Deputy Director decides to publish the person’s details, the person can only challenge that decision through the judicial review process (see ARTG12010).

FA09/S94 (6)