SolvedCH190722 | Publishing details of deliberate tax defaulters: The Publication questions: Question 5 - Does the qualifying potential lost revenue exceed £25,000: 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.
You only consider question 5 if you have answered ‘yes’ to question 1, see CH190640+, question 2, see CH190660+, question 3, see CH190680+, and question 4, see CH190700+.
| Question 5 | Does the qualifying potential lost revenue exceed £25,000? |
In this guidance, the qualifying potential lost revenue (PLR) is the total PLR on which one or more qualifying relevant penalties is based.
Where there is one qualifying relevant penalty, the qualifying PLR is the amount of the PLR relating to that qualifying relevant penalty.
Where more than one qualifying relevant penalty is found as a consequence of the same investigation, the qualifying PLR is the total PLR relating to all of those qualifying relevant penalties.
You look at the total PLR.
If the qualifying PLR is £25,000 or less, we cannot publish any details.
If the qualifying PLR is more than £25,000, we may publish the person’s details. We explain the publication process at CH190900.