Commentary

A4.574 Naming and shaming, and managing serious defaulters

Administration and compliance

A4.574 Naming and shaming, and managing serious defaulters

A4.574 Naming and shaming, and managing serious defaulters

There are ways in which HMRC can effectively penalise tax non-compliance, ie there are provisions which aim to deter such behaviour.

Naming and shaming

HMRC has power to publish the details of certain serious defaulters. Commentary on this subject is to be found at A6.651.

Managing serious defaulters

Managing serious defaulters is an enhanced monitoring programme for those found to have deliberately evaded tax. Commentary can be found at A6.652.

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