Welcome to the Publishing Details of Deliberate Tax Defaulters awareness package.
The aim of this package is to give staff and managers knowledge of
- the circumstances in which HMRC may publish the name and other details of those who evade tax
- the time limits for publication
- who decides whether or not the person's details are published.
- what compliance caseworkers need to do during the compliance process.
It builds on the knowledge you already have about penalties for
- inaccuracies in returns or other documents (Schedule 24 Finance Act 2007), and/or
- failure to notify and VAT and Excise wrongdoings (Schedule 41 Finance Act 2008).
You may work through the package as many times as you wish and at your own pace.