CH190200 - Publishing details of deliberate tax defaulters: Commencement
The dates below show when the PDDD rules commence for particular offences. They form part of the second publishing questions, which we explain in detail at CH190660+.
Penalties for deliberate inaccuracies
Where the penalty is for an inaccuracy in a return or other document, the PDDD rules apply to a return or document for a tax period beginning on or after 1 April 2010.
A person might incur penalties for inaccuracies in returns or other documents relating to tax periods beginning before 1 April 2010. We cannot publish details of these penalties.
Penalties for deliberate failures or wrongdoings
The PDDD rules apply to a failure or wrongdoing that occurs on or after 1 April 2010.