Following feedback from external stakeholders and internally, HMRC have adopted some changes in their practice and procedures regarding publishing details of deliberate defaulters.
This has been reflected in the updated version of the e-learning which HMRC staff must complete before dealing with potential PDDD cases. As readers will no doubt be aware, from April 2010, in addition to recovering the tax due, interest and a penalty up to 100% of the tax lost, new legislation came into force allowing HMRC to publish the details of people or companies caught deliberately evading more than £25,000.
That legislation is at Section 94 of Finance Act 2009 and it enables HMRC to publish the names and details of individuals and companies who are penalised for deliberate tax defaults. These defaults are incorrect returns, failures to notify and certain VAT and Excise duty wrongdoings. Section 94 does not apply to late filing or late payment penalties.
The legislation applies to return periods starting on or after 1 April 2010 and failures or wrongdoings occurring on or after 1 April 2010.
Detailed information on PDDD is available here and the revised e-learning here.