V5.360E Managing serious defaulters programme

Part V5 Compliance, enforcement and appeals

V5.360E Managing serious defaulters programme

V5.360E Managing serious defaulters programme1

In addition to their powers (set out in V5.2 and penalties set out in this division), HMRC may also monitor “serious defaulters”. A serious defaulter is an person who has been


    —     charged a penalty because of their deliberate behaviour;


    —     identified, during a Civil Investigation of Fraud, as presenting a continuing high risk to HM Revenue & Customs (HMRC);


    —     successfully prosecuted by the Director of Revenue & Customs Prosecutions, or another prosecuting authority, for a tax matter;


    —     charged a Civil Evasion penalty for dishonesty;


    —     required to give, and have given, security

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial