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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

The managing serious defaulters (MSD) programme: exit from the programme

Before a person leaves the Managing Serious Defaulters (MSD) programme we may require a compliance check or other intervention to be carried out to give assurance that behaviour has improved and the risk of deliberate non-compliance is diminished sufficiently for them to be released from the programme.