CH500610 - Publishing details of deliberate defaulters (PDDD): referring cases to the PDDD specialist team: when to refer relevant penalties - the importance of meeting time limits

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes.

This content has now been moved to HMRC’s internal guidance platform.

Members of the public and advisory bodies looking for more information about Publishing Details of Deliberate Defaulters should go to

the HMRC factsheet CC/FS13 Compliance checks: publishing details of deliberate defaulters or go to and search for Publishing Details of Deliberate Defaulters.

Previous versions of this page are available in The National Archives.

HMRC staff should go to their line of business on the Customer Compliance Guidance Hub and search for ‘Publishing Details of Deliberate Defaulters’.