LPOG7230 - Systems and processes: powers and penalties: penalties: Publishing the Details of Deliberate Defaulters

When you consider that a case is likely to fall within the scope of Publishing the Details of Deliberate Defaulters (CH190100), you should notify the Technical Manager (Advice on Penalties and Powers) straight away.

If you are unable to obtain the taxpayer’s agreement to the penalty, you must obtain the Technical Manager’s agreement (in addition to that of your authorised officer) before you impose the penalty