On 1 April, HMRC extended its close monitoring of the tax affairs of those who deliberately choose not to pay what they owe. The managing serious defaulters (MSD) scheme replaces and expands upon the 2011 managing deliberate defaulters (MDD) programme and aims to ensure that defaulters comply with their tax obligations and permanently change their behaviour. HMRC worked on the expanded programme with the Compliance Reform Forum (CRF). The expanded programme also encompasses those found to have dishonestly evaded VAT, as well as those where an insolvency practitioner successfully pursues a claim on behalf of HMRC for recovery of money or assets, where a person deliberately contrives insolvency to avoid paying their tax liabilities.