CH480700 - The managing serious defaulters (MSD) programme: publishing details of deliberate defaulters (PDDD)
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 hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
Publishing Details of Deliberate Defaulters (PDDD) is another part of HMRC’s response to deliberate non-compliance. Guidance on this is at Publishing Details of Deliberate Defaulters (PDDD).
When you refer a case for Managing Serious Defaulters (MSD), the Serious Defaulters Reporting System (SDRS) will automatically identify where a case is suitable for publishing. Managing Serious Defaulters Programme (MSD) will contact you by email if they need any more information.