More than 90 percent of British citizens pay their taxes and the small minority who deliberately do not are taking money that would be spent on vital public services. HMRC deals seriously with such cases, using civil or criminal powers to penalise or prosecute evaders.
The Managing Deliberate Defaulters programme supports the Government's statement to tackle tax evasion.
See HMRC Press Release 'Tax Cheat Check-up launched' (Opens new window) at the start of the programme on 22 February 2011.
The MDD programme has been introduced to:
Deliberate defaulters will be notified when they are entered on to the MDD programme and told what obligations they have to meet. Deliberate defaulters who fall within the 2009 Budget Proposal for 'Close monitoring of serious tax defaulters' will be told what additional information they will have to supply with Self Assessment Returns. This additional burden can last for up to five years.
Find out more about other Budget 2009 compliance proposals (Opens new window)
Whilst in the programme defaulters will be closely monitored to ensure that all tax obligations are being fully met. Where any failures to meet and maintain those obligations arise or the defaulter presents a high risk to HMRC, compliance activity will be undertaken in accordance with HMRC's inspection and information powers.
More information about HMRC's inspection and information powers
Continuing failure to meet all tax obligations and continuing deliberate default may result in the imposition of penalties and can ultimately lead to criminal proceedings being taken against the defaulter
