Corporate report

Details of deliberate tax defaulters

The current list of people who deliberately got their tax affairs wrong.

Documents

Details

HMRC 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:

  • we have 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

Their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.

We will publish enough information to identify the:

  • deliberate tax defaulter
  • penalties imposed for their deliberate defaults
  • amount of tax on which those penalties are for

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The law requires that we do not publish any information about the person for more than 12 months from the date we first publish it. The lists of deliberate tax defaulters will not be captured for the National Archives.

Published 1 April 2010
Last updated 19 September 2019 + show all updates
  1. The list of deliberate tax defaulters for September 2019 has been added.
  2. The list of deliberate tax defaulters first published in September 2018 has been deleted.
  3. The list of deliberate tax defaulters first published in September 2018 has been updated.
  4. The list of deliberate tax defaulters has been updated. The list of deliberate tax defaulters first published in June 2019 has been added and the list of deliberate tax defaulters first published in June 2018 has been deleted.
  5. The list of deliberate tax defaulters first published in March 2019 has been added.
  6. The list of deliberate tax defaulters first published in March 2018 has been deleted.
  7. The list of deliberate tax defaulters for December 2018 has been updated.
  8. The list of deliberate tax defaulters for December 2018 has been added.
  9. The list of deliberate tax defaulters first published in December 2017 has been deleted.
  10. The list of deliberate tax defaulters for September 2018 has been added and the list of deliberate tax defaulters for September 2017 has been removed.
  11. The list of deliberate tax defaulters for June 2018 has been added.
  12. The list of deliberate tax defaulters for March 2018 has been added.
  13. The list of deliberate tax defaulters for March 2017 has been deleted.
  14. Current list of deliberate tax defaulters has been updated.
  15. The list of deliberate tax defaulters has been updated.
  16. The list of deliberate tax defaulters for July 2017 has been updated.
  17. Current list of deliberate tax defaulters has been updated.
  18. Current list of deliberate tax defaulters has been updated.
  19. Current list of deliberate tax defaulters has been updated.
  20. Current list of deliberate tax defaulters has been updated.
  21. Current list of deliberate tax defaulters has been updated.
  22. Current list of deliberate tax defaulters has been updated.
  23. Current list of deliberate tax defaulters has been updated.
  24. Current list of deliberate tax defaulters has been updated.
  25. Current list of deliberate tax defaulters has been updated.
  26. Current list of deliberate tax defaulters has been updated.
  27. Current list of deliberate tax defaulters has been updated.
  28. Updated published list of defaulters
  29. Updated published list of defaulters to remove details of information which has been published for nearly 12 months.
  30. First published.