Information about the list
Updated 27 March 2024
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This publication is available at https://www.gov.uk/government/publications/penalties-for-a-failure-to-correct-certain-offshore-tax-non-compliance/information-about-the-list
1. Details included in the list of those penalised for failing to correct certain offshore tax non-compliance
The list includes details of persons who are found liable to a penalty for failing to correct their offshore tax non-compliance during the required period.
HMRC may publish information about a person if:
- they had relevant offshore tax non-compliance at the end of the 2016 to 2017 tax year which they were aware of and failed to correct within the required period (6 April 2017 to 30 September 2018)
- they have incurred one or more relevant penalties
- the offshore potential lost revenue in relation to the penalty, or the aggregate of the offshore potential lost revenue in relation to each of the penalties, exceeds £25,000.
HMRC may also publish information if the person has been found to have incurred 5 or more relevant penalties.
Where the publication criteria have been met, the law allows HMRC to publish some or all of these details:
- the name of the person who incurs the penalty including any trading name, previous name or pseudonym
- the person’s address (or registered office, in the case of a company)
- the nature of any business carried on by the person
- the amount of the penalty or penalties
- the offshore potential lost revenue in relation to the penalty or the aggregate of the offshore potential lost revenue in relation to each of the penalties
- the periods or times to which the uncorrected relevant offshore tax non-compliance relates,
- any other information that the Commissioners consider it appropriate to publish in order to make clear the person’s identity
The information for each entry will vary. The law only allows HMRC to publish the minimum amount of information required to provide a unique identification for the taxpayer. This will vary from case to case.
2. Addresses
The address is the one associated with the published person at the time of publication. Where the penalty or penalties relate to a business, we’ll normally publish the address from which the business is operated, rather than the home address.
We’ll publish home addresses (including registered offices for companies) where the penalty or penalties relate to non-business taxes or where publishing a business address would not clearly identify the taxpayer.
The published address may refer to a business address or a home address and is the one associated with the published person at the time of publication.
3. When the list is published, and for how long
The details of a person who has received a Failure to Correct penalty or penalties will be held on GOV.UK for a maximum of 12 months from the date they are first published.
To ensure that new information is published promptly and that no information is published for longer than 12 months, HMRC will review the list on a regular basis. Usually this will mean that any changes will be made on a quarterly basis.
4. Report a tax cheat
5. Detailed guidance
Read about publishing full details of those who have received a Failure to Correct penalty.