HMRC’s new tax evasion tactic

HMRC is now publishing details of deliberate tax defaulters; people who have received penalties for deliberate errors in their tax returns and/or deliberately failing to comply with their tax obligations.

HMRC may publish information to identify deliberate tax defaulters where both of the following apply:

  1. HMRC has carried out an investigation and the person has been charged one or more penalties for deliberate defaults and
  2. Those penalties involve tax of more than £25,000.

However, the information will not be disclosed if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.

Publication will take place once the penalties have been made final but will be limited to a 12 month publication window from the date the information is first published.

For anyone who is curious to see the format and entrants on the current list of defaulters, please see the pdf referred to on this page.

The law and practice referred to in this article or webinar has been paraphrased or summarised. It might not be up-to-date with changes in the law and we do not guarantee the accuracy of any information provided at the time of reading. It should not be construed or relied upon as legal advice in relation to a specific set of circumstances.

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