Publishing details of deliberate tax defaulters
HM Revenue & Customs (HMRC) publishes details of deliberate tax defaulters - people who have received penalties either for either:
The law that allows this is Section 94 Finance Act 2009.
HMRC may publish information about a deliberate tax defaulter where:
However, their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.
HMRC will publish sufficient information to identify the deliberate tax defaulter, the penalties imposed for their deliberate defaults and the amount of tax on which those penalties are based.
HMRC publish this information once these penalties are final. A penalty becomes final on either:
The law requires that HMRC do not publish any information about the person for more than 12 months from the date HMRC first publish it.
Please note that each entry relates specifically to the dates listed. The address is the one associated with the published person at the time of the default. It should not be assumed that tax defaults are currently taking place at the published address or by the published person because, for example:
In order to comply with the obligation in section 94(9) Finance Act 2009, that no information may be published for longer than 12 months, the lists of deliberate tax defaulters will not be captured for the National Archives (Opens new window).
If you want more information about publishing details of deliberate tax defaulters you can read the technical guidance HMRC provides to its officers on this issue. This is in the Compliance Handbook at CH190000+. There are also some FAQ's.