1718CSTD09 Exploring the impact of HMRC's approach to naming on customer compliance and behavioural change

HMRC is currently able to name deliberate defaulters under the Publishing Details of Deliberate Defaulters (PDDD) programme. The objective of PDDD is to support HMRC's aim to influence behaviour by encouraging defaulters to engage with HMRC, and to bear down on tax avoidance and evasion by providing an effective sanction for those who deliberately default. This research will inform HMRC's understanding of the effectiveness of PDDD and how well it is meeting it's objective, providing insight on the impact PDDD has had on customers who have been named under the programme, the impact of PDDD as a deterrent for customers at risk of being named if they deliberately default, and the general public's perceptions and awareness of the programme.