Managing Serious Defaulters (MSD)

Managing Serious Defaulters (MSD)

The following Value Added Tax guidance note Tolley provides comprehensive and up to date tax information covering:

  • MSD programme
  • Definition of a serious defaulter
  • Serious Defaulters Management Unit (SDMU)
  • Individuals who are monitored
  • What is monitored under the programme
  • Failure to meet obligations imposed under the MSD
  • Monitoring period
  • Impact
  • Appeals and reconsiderations
  • Providing financial security
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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