Policy paper
Publishing details of deliberate defaulters reform
This measure is about changes to the publishing details of deliberate defaulters policy.
Documents
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Details
This measure changes the publishing details of deliberate defaulters legislation to allow HMRC to publish more information about deliberate non-compliance when publishing details of deliberate defaulters. It also allows HMRC to publish details of Personal Liability Notices.
Separate secondary legislation will increase the threshold for publication to £50,000 potential lost revenue.
The closing date for the technical consultation on the draft primary legislation is 7 September 2026, send any feedback by email to ipd.disclosure@hmrc.gov.uk.
Updates to this page
Published 13 July 2026