[CH190724] CH190724 – Publishing details of deliberate tax defaulters: The Publication questions: Question 5 – Does the qualifying potential lost revenue exceed £25,000: Qualifying potential lost revenue
We can only publish a person's details if we can answer ‘yes’ to all five publication questions at CH190620.
We can only publish a person's name and other details where the total potential lost revenue (PLR) for the qualifying relevant penalties found as a consequence of an investigation exceeds £25,000.
In this guidance, we refer to the PLR on which a qualifying relevant penalty is based as the qualifying PLR. We explain qualifying relevant penalties at CH190700.
Where an investigation, see CH190686, results in one qualifying relevant penalty, the qualifying PLR is the PLR for that penalty. It must be more than £25,000 for us to be able to publish.