CH191000 - Publishing details of deliberate tax defaulters: publication: time limits

»Ê¹ÚÌåÓýappre are two time limits for PDDD. »Ê¹ÚÌåÓýapp time limits are monitored closely by the Publishing Deliberate Defaulters Specialist Team who are responsible for deciding whether to publish and the publication process itself.

»Ê¹ÚÌåÓýapp two time limits are:

  • the time limit in which we can first publish a person’s details, and
  • the time limit within which we have to remove a person’s details from publication.

»Ê¹ÚÌåÓýapp guidance on when we can first publish a person’s details is at CH191010+ and explains how the time limit applies when there is one qualifying relevant penalty or more than one.

We may publish a person’s details in relation to some qualifying relevant penalties even when there are other penalties that are not yet final. See CH191020.

We may publish a person’s details in relation to qualifying relevant penalties even when there are other issues from the compliance check, unlikely to lead to relevant penalties, yet to be resolved. See CH191025.

»Ê¹ÚÌåÓýapp guidance on when we have to remove a person’s details from publication is at CH191030.

FA09/S94 (7) & (9)