Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

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.

Penalty factsheets:

  • 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.