CH190644 - Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty?: What is a relevant penalty?
We can only publish a person’s details if we can answer ‘yes’ to all five publication questions at CH190620.
A relevant penalty is a penalty for one of the following.
| A deliberate inaccuracy in the person’s return or other document | FA07/Sch24/para1 |
CH81010 |
| Deliberately supplying false information to, or withholding information from, a person with the intention of that person’s return being inaccurate | FA07/Sch24/para1A |
CH81010 |
| Deliberately failing to comply with certain obligations | FA08/Sch41/para1 |
CH71100 |
| Deliberately issuing a tax invoice charging VAT when the person was not authorised to do so | FA08/Sch41/para2 |
CH91350 |
| Deliberately putting a product to a use that attracts a higher rate of excise duty | FA08/Sch41/para3(1) |
CH91400 |
| Deliberately supplying a product knowing that it will be put to a use that attracts a higher rate of excise duty | FA08/Sch41/para3(2) |
CH91450 |
| Deliberately handling goods that are subject to unpaid excise duty | FA08/Sch41/para4 |
CH91550 |
The person may make arrangements to conceal their offence. A penalty for a deliberate and concealed offence is, by definition, deliberate and is therefore a relevant penalty.
In this guidance, we refer to the offences that result in relevant penalties as deliberate defaults, see CH190500.
Penalties for careless inaccuracies or for non-deliberate failures or wrongdoings are not relevant penalties.
See CH190646 for an example showing which penalties found as a result of an investigation are relevant penalties.
