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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
Updated
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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 a Penalty Decisions Action Checklist (PDAC), an automatic referral is made to the MSD and so you will no longer be required to make a separate referral on form PUB1. However, if you do not complete a PDAC, and in certain cases as described below, you will be required to make a separate referral on form PUB1. The Serious Defaulters Reporting System (SDRS) will automatically identify cases suitable for publishing and pass these to MSD. See CH480300 for guidance on completing the PDAC and making a referral to SDMU.

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.

Cross Tax Cases

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

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 Technical, SDMU (LocalComp) mailbox using a PUB1, available from SEES Forms and Letters. You should explain why you are making a manual referral in your covering email.

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Other non-PDAC cases

For all other cases where you do not use a PDAC you must continue to refer the case to MSD on form PUB1. You can find this form in SEES Forms and Letters.

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 Technical, SDMU (LocalComp) and enter ‘Case referral’ as the subject.

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