CH190642 | Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: Introduction

From HM Revenue & Customs · Compliance Handbook

We can only publish a person’s details if we can answer ‘yes’ to all five publication questions at CH190620.

| Question 1 | Is this a relevant penalty? | |————|—————————–|

CH190644 defines a relevant penalty and CH190646 gives examples.

If the answer to question 1 is ‘no’, we cannot publish the person’s details and you do not need to consider the other questions.

If the answer to question 1 is ‘yes’, go on to question 2 at CH190660+.