Corporate report: People involved in transactions connected with VAT fraud

From June 2026, the link for ‘People who are involved in transactions connected with VAT fraud’ will be published in an Excel ODS file.

We can publish certain information about traders who have taken part in transactions connected with VAT fraud.

Under certain circumstances we can publish:

The law that allows this is section 69E Value Added Tax Act 1994.

It only applies where HMRC establishes that the business knew or should have known that its transactions were connected with VAT fraud.

We can only publish a trader’s name where the VAT at stake in their transactions exceeds £50,000. We can publish a company officer’s name where the amount of penalty they are personally liable to pay is more than £25,000.

We will publish enough information to identify the trader or officer and the amount of the penalties.

We publish this information once these penalties are final. A penalty becomes final on either the:

The law requires that those details published about a person are removed no later than 36 months of the penalty becoming final or where more than one penalty is involved, no later than 36 months of the date when the latest penalty became final.

The lists of persons charged a penalty for transactions connected with VAT fraud will not be captured for The National Archives.