CH190664 - 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

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

Question 2, see CH190662, is: Does this relevant penalty relate to a PDDD period?

A relevant penalty relates to a PDDD period if it is a penalty for

  • an inaccuracy in a return or other document for a tax period beginning on or after 1 April 2010, or

  • a failure or wrongdoing that occurred on or after 1 April 2010.

It is possible for a relevant penalty to be for an earlier period and not a PDDD period. We cannot publish any details in relation to a penalty that does not relate to a PDDD period.

See CH190666 for an example of a PDDD period.

FA09/S94

SI 2010/574