WIPO Arbitration and Mediation Center ADMINISTRATIVE PANEL DECISION The Commissioners for HM Revenue and Customs v. Domains By Proxy, LLC DomainsByP / Carolina Rodrigues, Fundacion Comercio Electronico Case No. D2018-2348 1. The Parties

The Complainant is The Commissioners for HM Revenue and Customs of London, United Kingdom of Great Britain and Northern Ireland (“United Kingdom”), represented by Demys Limited, United Kingdom.

The Respondent is Domains By Proxy, LLC DomainsByP of Scottsdale, Arizona, United States of America / Carolina Rodrigues, Fundacion Comercio Electronico of Panama City, Panama. 2. The Domain Name and Registrar

The disputed domain name is registered with GoD, LLC (the “Registrar”). 3. Procedural History

The Complaint was filed with the WIPO Arbitration and Mediation Center (the “Center”) on October 16, 2018. On October 16, 2018, the Center transmitted by email to the Registrar a request for registrar verification in connection with the disputed domain name. On October 17, 2018, the Registrar transmitted by email to the Center its verification response disclosing registrant and contact information for the disputed domain name which differed from the named Respondent and contact information in the Complaint. The Center sent an email communication to the Complainant on October 18, 2018 providing the registrant and contact information disclosed by the Registrar, and inviting the Complainant to submit an amendment to the Complaint. The Complainant filed an amended Complaint on October 18, 2018, where it indicated the name of the Respondent disclosed by the Registrar.

The Center verified that the Complaint together with the amended Complaint satisfied the formal requirements of the Uniform Domain Name Dispute Resolution Policy (the “Policy” or “UDRP”), the Rules for Uniform Domain Name Dispute Resolution Policy (the “Rules”), and the WIPO Supplemental Rules for Uniform Domain Name Dispute Resolution Policy (the “Supplemental Rules”).

In accordance with the Rules, paragraphs 2 and 4, the Center formally notified the Respondent of the Complaint, and the proceedings commenced on October 24, 2018. In accordance with the Rules, paragraph 5, the due date for Response was November 13, 2018. The Respondent did not submit any response. Accordingly, the Center notified the Respondent’s default on November 14, 2018.

The Center appointed Nicolas Ulmer as the sole panelist in this matter on November 22, 2018. The Panel finds that it was properly constituted. The Panel has submitted the Statement of Acceptance and Declaration of Impartiality and Independence, as required by the Center to ensure compliance with the Rules, paragraph 7. 4. Factual Background

The Complainant is a non-ministerial department of the government of the United Kingdom responsible for the collection of taxes and duties, and numerous other administrative and governmental functions. In short, the Complainant is the United Kingdom’s tax and customs authority.

The Complainant owns United Kingdom registered trademark No. 2471470 for HMRC in numerous classes, this trademark was filed on November 5, 2007, and registered on March 28, 2008.

Little is known about the Respondent, who appears to be a woman in Panama.

The disputed domain name was created on July 16, 2018 and resolved to a pay-per-click (“PPC”) website. 5. Contentions of the Parties A. Complainant

The Complainant maintains that its identity and the “hmrc” acronym (corresponding to “Her Majesty’s Revenue and Customs”) are very well known both in the United Kingdom and internationally, and submits evidence to this effect. The Complainant further points out that, as a tax authority, it has frequently been targeted by phishing and other online scams, and strongly states that the Respondent