Market leading insight for tax experts
View online issue

HMRC on managing deliberate defaulters

Speed read

On 1 April, HMRC extended its close monitoring of the tax affairs of those who deliberately choose not to pay what they owe. The managing serious defaulters (MSD) scheme replaces and expands upon the 2011 managing deliberate defaulters (MDD) programme and aims to ensure that defaulters comply with their tax obligations and permanently change their behaviour. HMRC worked on the expanded programme with the Compliance Reform Forum (CRF). The expanded programme also encompasses those found to have dishonestly evaded VAT, as well as those where an insolvency practitioner successfully pursues a claim on behalf of HMRC for recovery of money or assets, where a person deliberately contrives insolvency to avoid paying their tax liabilities.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.