CH191060 - Publishing details of deliberate tax defaulters: publication: the decision to publish and appeal rights

If a person makes representations and provides reasons why we should not publish all or some of their details, these representations will be reviewed by the nominated Deputy Director of the Publishing Deliberate Defaulters Specialist Team. The Deputy Director will consider the representations made by the person when determining whether or not to publish the person's details.

There is no right of appeal to a tax tribunal against the decision to publish a person’s details. The person does, however, have full appeal rights against

• our calculation of the amount of tax due (PLR),
• our decision that a penalty is due, and
• the amount of the penalty.

If the Publishing Deliberate Defaulters Specialist Team or the nominated Deputy Director decides to publish the person’s details, the person can only challenge that decision through the judicial review process (see ARTG12010).

FA09/S94 (6)