Policy paper

Publishing details of deliberate defaulters reform

This measure is about changes to the publishing details of deliberate defaulters policy.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Changes to the publishing details of deliberate defaulters policy

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Draft legislation

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Draft legislation (accessible version)

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Explanatory note

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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.

Published 13 July 2026