As a compliance caseworker you have a very important role to play to ensure that the provisions of Section 94 Finance Act 2009 are applied correctly. Publishing a person's name on a list of deliberate tax defaulters is a very serious matter. HMRC cannot afford to get it wrong.
Section 94 is related to the penalties in
- Schedule 24 FA 2007 (inaccuracies in returns and other documents) and
- Schedule 41 FA 2008 (failure to notify and VAT and excise wrongdoings).
You apply these in your day to day work.
Where a person incurs one or more of these penalties and the other conditions described in Part 1 are satisfied, we will normally publish their name, address and details of their deliberate defaults.
Your compliance work establishes the amount of tax due and, if a penalty is due, the amount of that penalty. Once you have done this, you can decide whether the conditions in Section 94 are met. This is a mechanical process that depends upon the results of your compliance check.