SolvedFCIM109050 | Where CDF offer is made up to 29 June 2014: penalties and settlement of cases: Publishing Details of Deliberate Defaulters (PDDD)
From HM Revenue & Customs · Fraud Civil Investigation Manual
From 1 April 2010 HMRC may publish a person’s details to identify that person as a deliberate tax defaulter.
The settlement report must comment in sufficient detail on whether or not the taxpayer is suitable (or not) for including in the PDDD programme. In particular, where the taxpayer has incurred a penalty for deliberate or deliberate and concealed behaviour, you must show that you have considered the publication questions (CH190600) and say why the taxpayer is not suitable for inclusion in the programme as a deliberate tax defaulter.