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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Publishing details of deliberate tax defaulters: Partnerships: Introduction

We may publish a person’s details if we can answer ‘yes’ to all of the five publication questions, see CH190620. CH190400 explains that ‘person’ includes

  • a partner,
  • a partnership (other than for IT, CGT and CT), and
  • a limited liability partnership (other than for IT, CGT and CT where the LLP carries on a trade, profession or business with a view to profit).

Where a compliance check into a partnership uncovers deliberate defaults, we must identify the person who has incurred any relevant penalties arising from those defaults. We then apply the five publication questions to that person and decide what details we may publish.

You can find more information on the following pages about

  • IT, CGT and CT - CH191240 
  • an example for IT, CGT and CT - CH191260 
  • taxes and duties other than IT, CGT and CT - CH191280 
  • limited liability partnerships - CH191300.