Aims & Objectives
The aim of this part is to give you a general overview of the legislation that enables HMRC to publish the name and other details of those people who incur civil penalties for serious tax evasion.
After successfully studying this part you will be able to identify
- the conditions that must be satisfied before HMRC can publish a person's details
- the commencement provisions
- the time limits for publication
- who decides that a person's details will be published.
There is a knowledge test at the end of this part. This will check your understanding of the content and help consolidate your learning.
This part should take you about 30 minutes to work through although you should take as long as you need. You may work through it as many times as you wish.
More detailed technical guidance will be available in the Compliance Handbook at CH190000 onwards.