CH500620 - Publishing details of deliberate defaulters (PDDD): referring cases to Tax Administration Advice (TAA) at Central Policy: how to refer PDDD cases

• Referral must be made on Form PUB1 by the caseworker.

For audit purposes, you must keep a copy of the PUB1 with the case papers

• if the records are maintained electronically, save a copy to Caseflow, EF or other electronic record.
• if the records are paper, print the completed PUB1, , then file it.

For data security purposes, if you keep an electronic copy of the PUB1, please make sure that the person is not easily identifiable from the file name.

The caseworker must email the completed PUB1 and other documents to TAA, Publishing defaulters (CenPOL TaxAdminAdvice) enter ‘Case referral’ as the subject.

Do not use the person’s name in either the title or the body of the email.