[CH190704] CH190704 – Publishing details of deliberate tax defaulters: The publication questions: Question 4 – Is this relevant penalty a qualifying relevant penalty: What is a qualifying relevant penalty
We can only publish a person's details if we can answer ‘yes’ to all five publication questions at CH190620.
A qualifying relevant penalty is a relevant penalty for which the person has not earned the maximum reduction for the quality of disclosure. The definition of a relevant penalty is at CH190644.
If a person has earned the maximum quality of disclosure reduction for a relevant penalty, the penalty is not a qualifying relevant penalty and we cannot publish details of the penalty.
In considering whether a person has earned the maximum penalty reduction you may also have to consider the type of disclosure and the timing of the disclosure.