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Contents

Official guidance
Compliance Handbook

CH480100 · The managing serious defaulters (MSD) programme

  • CH480150 · Introduction
  • CH480200 · What you need to do
  • CH480250 · Serious defaulters management unit (SDMU)
  • CH480300 · How to make a referral to the SDMU
  • CH480350 · What happens after the case has been referred to the SDMU
  • CH480400 · Who will be considered for inclusion in MSD?
  • CH480450 · Who will not be included in MSD?
  • CH480500 · SDMU decide that inclusion is not appropriate
  • CH480550 · SDMU decide that inclusion is appropriate
  • CH480600 · How will a deliberate defaulter be affected?
  • CH480650 · Customer contact
  • CH480700 · Publishing details of deliberate defaulters (PDDD)
  • CH480750 · Self sourced cases
  • CH480800 · Receiving a mandatory MSD case for a compliance check
  • CH480850 · Exit from the programme
  • CH480900 · RIS identify persons within MSD as part of their normal day to day risking process
  • CH480950 · Monitoring all entities associated with a person entering MSD
  • CH481000 · Compliance measures - enhanced scoring of future revenue benefit (FRB)
  • CH481050 · Complaints
  • CH481100 · Further information
  1. The managing serious defaulters (MSD) programme: contents
  2. The managing serious defaulters (MSD) programme: exit from the programme

CH480850 | The managing serious defaulters (MSD) programme: exit from the programme

From HM Revenue & Customs · Compliance Handbook

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email [email protected] to let us know the specific content you find useful.

Before a person leaves the Managing Serious Defaulters (MSD) programme we may require a compliance check or other intervention to be carried out to give assurance that behaviour has improved and the risk of deliberate non-compliance is diminished sufficiently for them to be released from the programme.

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