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HMRC internal manual

Compliance Handbook

The managing serious defaulters (MSD) programme: publishing details of deliberate defaulters (PDDD)

Publishing Details of Deliberate Defaulters (PDDD) is another part of HMRC’s response to deliberate non-compliance. Operational guidance on this is at CH500000.

When you refer a case for Managing Serious Defaulters (MSD), the Serious Defaulters Reporting System (SDRS) will automatically identify where a case is suitable for publishing. Managing Serious Defaulters Programme (MSD) will contact you by email if they need any more information.