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HMRC internal manual

Compliance Handbook

The managing serious defaulters (MSD) programme: how to make a referral to the SDMU

 

You should to use the current manual system for making referrals using the Managing Serious Defaulters (MSD) report form held in the Penalties Toolkit. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) New Case Reports, SDMU (LocalCOMP)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

A new manual MSD report form for referrals will be available shortly.