Section 94 Finance Act 2009
From 1 April 2010 HMRC may publish the name and other details of tax evaders.
We may only publish this information if
- as a result of an HMRC investigation* it is found* that a person has incurred* one or more relevant penalties*, and
- the potential lost revenue* for the relevant penalty or total of relevant penalties adds up to more than £25,000, and
- the penalty reduction for the quality of disclosure* for any relevant tax penalty is less than 100%.
Select each of the links above to find out what each term means.
* See section on 'Definitions of Terms Used in this E-learning'