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HMRC internal manual

Compliance Handbook

Publishing deliberate defaulter details (PDDD): identifying the person correctly

It is extremely important that HMRC avoids publishing any incorrect details under PDDD.

In cases that are referred, caseworkers must make appropriate checks to ensure that the details they submit to the Managing Serious Defaulters Programme (MSD) are correct, including

  • Name
  • Residential address
  • Business address
  • Registered office address
  • Trading name (including any pseudonym).