»Ê¹ÚÌåÓýapp

From 1 April 2010 we are able to publish details of a deliberate tax defaulter who incurs certain relevant penalties, which we explain in more detail at CH190620 and CH190640.

»Ê¹ÚÌåÓýapp dates below show when the PDDD rules commence for particular offences. »Ê¹ÚÌåÓýappy form part of the second publishing questions, which we explain in detail at CH190660+.

Penalties for deliberate inaccuracies

Where the penalty is for an inaccuracy in a return or other document, the PDDD rules apply to a return or document for a tax period beginning on or after 1 April 2010.

A person might incur penalties for inaccuracies in returns or other documents relating to tax periods beginning before 1 April 2010. We cannot publish details of these penalties.

Penalties for deliberate failures or wrongdoings

»Ê¹ÚÌåÓýapp PDDD rules apply to a failure or wrongdoing that occurs on or after 1 April 2010.

FA09/S94

SI 2010/574