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HMRC internal manual

Fraud Civil Investigation Manual

From
HM Revenue & Customs
Updated
, see all updates

Where CDF offer is made up to 29 June 2014: penalties and settlement of cases: Publishing Details of Deliberate Defaulters (PDDD)

From 1 April 2010 HMRC may publish a person’s details to identify that person as a deliberate tax defaulter.

Full details of the programme are available in CH190000, CH500000 and the factsheet CC/FS13.

The settlement report must comment in sufficient detail on whether or not the taxpayer is suitable (or not) for including in the PDDD programme. In particular, where the taxpayer has incurred a penalty for deliberate or deliberate and concealed behaviour, you must show that you have considered the publication questions (CH190600) and say why the taxpayer is not suitable for inclusion in the programme as a deliberate tax defaulter.