Corporate report

People involved in transactions connected with VAT fraud

A list of people penalised for their involvement in transactions connected with VAT fraud.

From:
HM Revenue & Customs
Published
17 June 2021
Last updated
11 April 2024 — See all updates

Documents

Current list of people involved in transactions connected with VAT fraud

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Information about the list

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Details

We can publish certain information about traders who have taken part in transactions connected with VAT fraud.

Under certain circumstances we can publish:

  • the names of traders who have been charged a penalty in respect of a transaction connected with VAT fraud
  • the names of company officers who are personally liable to pay a company’s penalty

The law that allows this is section 69E Value Added Tax Act 1994.

It only applies where HMRC establishes that the business knew or should have known that its transactions were connected with VAT fraud.

We can only publish a trader’s name where the VAT at stake in their transactions exceeds £50,000. We can publish a company officer’s name where the amount of penalty they are personally liable to pay is more than £25,000.

We will publish enough information to identify the trader or officer and the amount of the penalties.

We publish this information once these penalties are final. A penalty becomes final on either the:

  • day after the end of the appeal period if the person does not make an appeal
  • date when an appeal is finally determined

The law requires that those details published about a person are removed no later than 36 months of the penalty becoming final or where more than one penalty is involved, no later than 36 months of the date when the latest penalty became final.

The lists of persons charged a penalty for transactions connected with VAT fraud will not be captured for The National Archives.

Published 17 June 2021
Last updated 11 April 2024 + show all updates

  1. Removed 1 name first published in November 2021 and 5 names first published in March 2022.

  2. Removed 2 names first published in November 2021.

  3. Removed list first published 17 June 2021.

  4. Published new list and removed 2 entries from list first published 17 June 2021.

  5. Published new list of people involved in transactions connected to VAT fraud.

  6. Added 'List first published 24 November 2022'.

  7. Published list for September 2022.

  8. Published lists for 15 June 2022.

  9. Added lists for March 2022.

  10. Published new list of people involved in transactions connected with VAT fraud.

  11. First published.