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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Publishing deliberate defaulter details (PDDD): identifying cases that are subject to the PDDD legislation

We can only publish someone’s details if

  1. The person has incurred a relevant penalty (deliberate or deliberate and concealed) or group of relevant penalties for:
* Inaccuracy in a return or document under Schedule 24 FA07
* Failure to comply with a relevant obligation under Schedule 41 FA08, or
* VAT or excise wrongdoing under Schedule 41 FA08.
  1. The penalty is for
* Inaccuracy in a return or other document for a tax period beginning on or after 1 April 2010, or 
* Failure or wrongdoing that occurred on or after 1 April 2010. 
  1. The penalty was found as a result of an HMRC investigation (usually a compliance check).

Note: This means that penalties relating to disclosures of inaccuracies, failures to notify or VAT or excise wrongdoing made before the start of a compliance check cannot be published. However, where such a disclosure is checked and found to be incomplete, relevant penalties may be published, see CH190692.

  1. The person has not been given the full penalty reduction for the quality of their disclosure for the relevant penalty, and
  2. The total potential lost revenue (PLR) for all the penalties from the same investigation that you can answer ‘yes’ to 1-4 above is more than £25,000.

Managing Serious Defaulters Programme (MSD) have produced a table of these 5 publication questions, together with guidance and examples, to help you determine if a penalty or penalties need to be referred for publication, see CH190600.

You must refer all cases for which the answer to all the publication questions is ‘yes’ to the MSD, see CH500620.