CH190702 | Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Introduction

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

You only consider question 4 if you have answered ‘yes’ to question 1, see CH190640+, question 2, see CH190660+, and question 3, see CH190680+.

| Question 4 | Is this relevant penalty a qualifying relevant penalty? | |————|———————————————————|

CH190704 explains what a qualifying relevant penalty is and CH190706 gives an example.

• If the answer to question 4 is ‘no’ and the penalty is not a qualifying relevant penalty, we cannot publish details of it and there is no need to consider question 5.

• If the answer to question 4 is ‘yes’ and the penalty is a qualifying relevant penalty, go on to consider question 5, see CH190720.