Officially

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HM Revenue and Customs gov.uk

Corporate report: Details of deliberate tax defaulters

Imported from official source

Finance Classified by Officially

From June 2026, the link for deliberate tax defaulters will be published in an Excel ODS file.

HMRC publishes details of deliberate tax defaulters, these are people who have received penalties either for:

  • 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    • Their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.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:

  • 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

    • The law requires that we do not publish any information about the person for more than 12 months from the date we first publish it.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.

  • the published person may have changed their behaviour
  • the published person may no longer be at the published address
  • the business currently at the published address may have no connection with published business
  • the business currently at the published address may have the same name as the published business but could be under completely new management

    • This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/government/publications/publishing-details-of-deliberate-tax-defaulters-pddd

    Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    September 24, 2026 09:00
    Versions
    1 recorded
    Identity
    https://www.gov.uk/government/publications/publishing-details-of-deliberate-tax-default...

    Officially records where a publication came from, not whether it is true. Imported records are reproduced from an organization's own official source.