HMRC will publish details of deliberate tax defaulters, these are people who have received penalties either for:
deliberate errors in their tax returns
deliberately failing to comply with their tax obligations
The law that allows this is Section 94 Finance Act 2009.
We may publish information about a deliberate tax defaulter where:
HMRC has carried out an investigation and the person has been charged one or more penalties for deliberate defaults
those penalties involve tax of more than £25,000
However, their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.
HMRC will publish enough information to identify the:
deliberate tax defaulter
penalties imposed for their deliberate defaults
amount of tax on which those penalties are based
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
date when a contract settlement is made
The law requires that we do not publish any information about the person for more than 12 months from the date we first publish it, and the lists of deliberate tax defaulters will not be captured for the National Archives.