HMRC has rewritten its standard letter (PDDD1) which it issues when setting out its intention to publish details of taxpayers who have been charged a penalty for deliberate inaccuracy in a return or other document.
The letter notes that the intention to publish is a direct consequence of HMRC’s decision to charge a penalty for a deliberate inaccuracy and invites the taxpayer to make representations as to why their details should not be published. This is important as some representations HMRC receives are made on grounds that the tax and penalty have already been paid. The letter also signposts access to extra support if that is needed as well as explaining what a taxpayer needs to do if they want to make representations or have any other queries about the process. HMRC says that the revised letter aims to be clearer, more concise and accessible.
HMRC has rewritten its standard letter (PDDD1) which it issues when setting out its intention to publish details of taxpayers who have been charged a penalty for deliberate inaccuracy in a return or other document.
The letter notes that the intention to publish is a direct consequence of HMRC’s decision to charge a penalty for a deliberate inaccuracy and invites the taxpayer to make representations as to why their details should not be published. This is important as some representations HMRC receives are made on grounds that the tax and penalty have already been paid. The letter also signposts access to extra support if that is needed as well as explaining what a taxpayer needs to do if they want to make representations or have any other queries about the process. HMRC says that the revised letter aims to be clearer, more concise and accessible.
