CH190500 | Publishing details of deliberate tax defaulters: what is a deliberate tax default

A deliberate default is when a person has incurred a penalty for a deliberate, or deliberate and concealed

• inaccuracy in a return or other document,

• failure to comply with certain obligations to do something, or

• VAT or Excise Duty wrongdoing.

These are relevant penalties and they are explained in more detail at CH190640+.

In this guidance, we refer to any inaccuracy, failure, omission or wrongdoing that gives rise to a relevant penalty as a deliberate default. We call a person who incurs a relevant penalty a deliberate defaulter.