How to do a compliance check: compliance check series factsheets: when to issue CC/FS13 Publishing Details of Deliberate Defaulters (PDDD)
Factsheet CC/FS13 tells the person:
- why we publish details of deliberate defaulters
- how to avoid having their details published
- how we decide whether to publish their details
- what information we can publish
- where and for how long we will publish their details
- about their rights.
You must issue factsheet CC/FS13 as soon as you have an evidence-based reason to believe that:
- there is a deliberate inaccuracy, failure to notify or VAT or Excise wrongdoing and
- the PLR may exceed £25,000.
In certain circumstances it will be appropriate to issue factsheet CC/FS13 at the start of a compliance check. Do this where, for example, a person makes a disclosure of a deliberate inaccuracy, failure to notify or VAT or Excise wrongdoing before or at the start of a compliance check and the PLR may exceed £25,000.
If you have not already issued factsheet CC/FS9 The Human Rights Act and penalties, and one or more of the penalty factsheets listed below, you must issue them with factsheet CC/FS13.
- CC/FS7a Penalties for inaccuracies in returns and documents, see CH202235
- CC/FS11 Penalties for failure to notify, see CH202325
- CC/FS12 Penalties for VAT and Excise wrongdoings, see CH202350
Further guidance about PDDD can be found at CH500000.