The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the publishing deliberate defaulter details (PDDD) programme that has been introduced by HMRC. This programme is operated alongside the Managing serious defaulters guidance note.
More information can be found on the PDDD programme in CC/FS13 .
HMRC has the ability under FA 2009, s 94 to publish details of deliberate defaulters for all taxes and duties under FA 2007, Sch 24 and FA 2008, Sch 41.
A deliberate defaulter is an individual who incurs a relevant penalty for an inaccuracy, failure to notify or a VAT and excise wrongdoing. More information on these penalties can be found in the Penalties - summary of penalties that can be applied and Overview of the three penalties introduced from 1 April 2010 guidance notes.
HMRC introduced the PDDD programme in an attempt to:
HMRC can only publish a taxpayer’s details if:
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