SolvedCH190666 | Publishing details of deliberate tax defaulters: The publication questions: Question 2 - Does this relevant penalty relate to a PDDD period: What is a PDDD period - example
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.
A compliance check into Lorraine’s tax position reveals inaccuracies for which she has incurred a penalty. The table below shows the penalties which are relevant penalties.
| Penalty for… | Relevant penalty? | Relates to PDDD period? | |
|---|---|---|---|
| Year ended 5 April 2009 | Deliberate inaccuracy | Yes | No |
| Year ended 5 April 2010 | Deliberate inaccuracy | Yes | No |
| 28 November 2010 | Deliberate failure | Yes | Yes |
| Year ended 5 April 2011 | Deliberate inaccuracy | Yes | Yes |
All the penalties are relevant penalties. However, the penalties for inaccuracies for the periods ending 5 April 2009 and 5 April 2010 do not relate to PDDD periods, see CH190664, because they do not relate to an inaccuracy in a tax document for a period beginning on or after 1 April 2010. This means that the answer to question 2 is ‘no’ for these penalties and so we cannot publish the details of these penalties.
The relevant penalty for the deliberate failure relates to a failure that took place after 1 April 2010. So for this penalty the answer to question 2 is ‘yes’.
The relevant penalty for the deliberate inaccuracy in the year ended 5 April 2011 relates to an inaccuracy in a tax document for a period beginning on 6 April 2010. So for this penalty the answer to question 2 is ‘yes’.
In Lorraine’s case, we should continue to question 3, see CH190680, for the two relevant penalties that relate to the PDDD period.