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HMRC internal manual

Compliance Handbook

Publishing details of deliberate defaulters (PDDD): referring cases to Managing Serious Defaulters Programme (MSD) via SDMU: how to refer PDDD cases

In most instances, and where you complete NPPS, you will be prompted at the point of authorisation to make a referral to the PDDD Specialist Team. However, if you do not complete NPPS, and in certain cases as described below, you will be required to make a separate referral on form PUB1. See COG90953 for guidance on completing NPPS and making a referral.

There may still be occasions when you need to refer cases manually. The guidance below explains when this may be required and the action you will need to take.”

For audit purposes, you must keep a copy of the PUB1 with the case papers

  • if the records are maintained electronically, save a copy to Caseflow, EF or other electronic record.
  • if the records are paper, print the completed PUB1, then file it.

For data security purposes, if you keep an electronic copy of the PUB1, please make sure that the person is not easily identifiable from the file name.

The caseworker must email the completed PUB1 and other documents to the PDDD specialist team {#} mailbox and enter ‘Case referral’ as the subject.

Do not use the person’s name in either the title or the body of the email.

Cross Tax Cases {#IDAXNEQD}

MSD have identified a problem with cross tax cases because each regime will complete their own check. If each check has a Potential Lost Revenue (PLR) relating to deliberate defaults that is less than £25K that information will not be automatically forwarded to the PDDD specialist team.

In such cases it is vital that you liaise with your other HMRC colleagues throughout your check, see CH500400.

As soon as it becomes apparent that the total penalties for deliberate defaults have a PLR over £25K the lead officer must collate the information and refer the case via the PDDD specialist team {#} mailbox using a PUB1, available from SEES Forms and Letters. You should explain why you are making a manual referral in your covering email.