CH190702 - Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Introduction

We can only publish a person鈥檚 details if we can answer 鈥榶es鈥� to all five publication questions at CH190620.

You only consider question 4 if you have answered 鈥榶es鈥� to question 1, see CH190640+, question 2, see CH190660+, and question 3, see CH190680+.

| Question 4 | Is this relevant penalty a qualifying relevant penalty? | |鈥斺€斺€斺€攟鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€攟

CH190704 explains what a qualifying relevant penalty is and CH190706 gives an example.

  • If the answer to question 4 is 鈥榥o鈥� and the penalty is not a qualifying relevant penalty, we cannot publish details of it and there is no need to consider question 5.
  • If the answer to question 4 is 鈥榶es鈥� and the penalty is a qualifying relevant penalty, go on to consider question 5, see CH190720.