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HMRC internal manual

Compliance Handbook

Publishing details of deliberate tax defaulters: Human Rights Act and Data Protection Act: Publication complies with HRA and DPA

HMRC considers that publication of a person’s details in accordance with FA09/S94 complies with the Human Rights Act, see CH190840, and the Data Protection Act, see CH190860.

Publishing the details of tax evaders is necessary in a democratic society. It is intended to deter people from avoiding their tax liability. It will therefore strengthen the economic well-being of the United Kingdom. Maximising tax revenue and encouraging compliance with the tax regime is a legitimate policy aim and has clear benefits to the whole of society.

In each individual case the detailed provisions of FA09/S94 ensure that

  • we will only publish in the right circumstances, and
  • only the necessary amount of information will be published.