Publishing details of deliberate defaulters (PDDD): referring cases to Managing Serious Defaulters Programme (MSD) via SDMU: telling MSD about any changes or new information
Once you have referred a case to MSD, you must contact them immediately if the person whose details are being considered for publication contacts you about any matter that may be relevant to the publication of their details. For example
- to notify a change of address, or
- giving you reasons why HMRC should not publish their details, or
- to make an application for a late appeal.
It is particularly important to contact MSD straight away if you become aware that the person has made an application for a late appeal against any of the tax or penalty decisions.