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HMRC internal manual

Compliance Handbook

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.

FA09/S94 (4)