IRRV Alert - week ending 18th December 2020 (Part 1)
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Details of deliberate tax defaulters (14 December 2020)
Corporate report
Details of deliberate tax defaulters
The current list of people who deliberately got their tax affairs wrong.
Published 1 April 2010
Last updated 14 December 2020 — see all updates
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Documents
Current list of deliberate tax defaulters
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Details included in the list of deliberate tax defaulters
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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Their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.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The law requires that we do not publish any information about the person for more than 12 months from the date we first publish it.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 14 December 2020 + show all updates