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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
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Other matters: no link with publishing details of deliberate defaulters

There is no link between the Senior Accounting Officer provisions and those for Publishing the Details of Deliberate Defaulters (PDDD).

The penalties chargeable under this provision are not ‘relevant penalties’ for the purposes of PDDD. Therefore they do not come into any PDDD consideration.