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Naming and shaming: learning module

A new online learning module is intended to raise awareness of HMRC’s power (contained in FA 2009 s 94) to publish the names and other details of people who are penalised for deliberately evading more than £25 000 of tax and who do not fully cooperate with a tax investigation.

‘Publishing Details of Deliberate Tax Defaulters’ available via sets out the circumstances in which HMRC may ‘name and shame’ defaulters the time limits for publication and who decides whether publication goes ahead.

The guidance says: ‘A person can avoid having details of their deliberate defaults published by making a full and complete unprompted disclosure of their deliberate defaults before we start a compliance check; or making a full and complete disclosure at the start of our compliance check and thereafter co-operating fully.

‘If they earn the full penalty reduction for quality of disclosure for...

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