Publishing details of deliberate tax defaulters: publication: what we may publish
We may publish some or all of the following details.
- The name of the person who incurs the penalty including any trading name, previous name or pseudonym.
- The person’s address (or registered office, in the case of a company).
- The nature of any business carried on by the person.
- The amount of the qualifying relevant penalty or penalties.
- The qualifying potential lost revenue (PLR) in relation to the qualifying relevant penalty, or the total of the qualifying PLR for all of the qualifying relevant penalties.
- The periods when the inaccuracy, failure or wrongdoing that gave rise to the qualifying relevant penalty or penalties occurred.
- Any other details that we consider necessary in order to make the person’s identity clear.
CH191200+ explains whose details we publish when a partnership is involved.
CH190400 explains that we will not publish the details of a company officer if we look to them for payment of a company’s qualifying relevant penalty.