SM05200 - Special Measures: Sanctions: Publication of information by HMRC Commissioners
When a large business receives a Confirmation Notice, the Commissioners for HMRC may publish relevant details, including:
- the large business's current and former names
- its address or registered office
- any other identifying information deemed appropriate.
HMRC must notify the business of the intention to publish and allow time for representations. Commissioners will consider any representations and notify the large business of the decision.
If a Confirmation Notice is withdrawn or expires, the large business is no longer subject to the notice. Commissioners must publish a notice confirming that the business is no longer subject to the regime within 30 days of the withdrawal or expiration of the Confirmation Notice.
FA2016/SCH19/PT3/PARA49