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HMRC internal manual

Fraud Civil Investigation Manual

Where CDF offer is made 30 June 2014 onwards: 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 customer is suitable for including in the PDDD programme. In particular, where the customer has incurred a penalty for deliberate or deliberate and concealed behaviour, you must show that you have considered the publication questions, see CH190600 and say why the customer is not suitable for inclusion in the programme as a deliberate tax defaulter.

If the customer meets the criteria for PDDD you must take the following action:

Penalty is agreed with the customer

You should notify the FIS Penalties National Lead of

  • the case name
  • the date the penalty becomes final (or the date the offer is accepted)

and refer the case to Serious Defaulters Management Unit (SDMU) using the PDAC.

Penalty not agreed with the customer

You should seek the approval of the FIS Penalties National Lead before assessing the penalty.

Remember that many cases which do not meet PDDD criteria will meet the criteria for the Managing Serious Defaulters (MSD) programme and that a referral to SDMU may be necessary, see CH480100 for guidance on MSD.