Aims & Objectives
You must complete this part of the learning package if you are involved in compliance checks or if you manage compliance caseworkers. Do not go any further unless you have completed Part 1 of this package.
The aim of this part of the package is to give compliance caseworkers and their managers a general overview of what they must do at various stages of a compliance check to ensure that the law on publishing the details of deliberate defaulters is implemented properly.
After successfully studying this part you will be able to
- explain why you must tell the person about the law on publication at the start of your compliance check
- identify when you need to discuss publication during the course of your compliance check
- identify when you need to discuss publication at the end of your compliance check
- explain when you need to refer a case to Central Policy - Tax Administration Advice (TAA).
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 up to 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.