Section 94 Finance Act 2009 permits HMRC to publish the names of deliberate tax defaulters when certain narrow conditions are met.
This is a freeview 'At a glance' guide to publishing the names of deliberate defaulters.
At a glance
Section 94 FA 2009 permits HMRC to publish the names of deliberate tax defaulters when certain narrow conditions are met:
- A penalty has been incurred in relation to an Error in a return or document or there has been a Failure to notify chargeability to tax.
- The penalty arises from a deliberate action or inaction by the taxpayer.
- The amount of tax which would have been lost is greater than £25,000 (increasing to £50,000 in November 2026, see below).
The measure applies for years from 1 April 2010.
- The individual has the right of appeal, and no publication is possible until all appeals are exhausted.
- HMRC will not publish details where an individual makes a full disclosure to HMRC.
- HMRC must publish within 12 months of the penalty becoming final and cease publishing that information 12 months thereafter.
What's new?
Publishing details of deliberate defaulters reform
From Royal Assent to the Finance Bill:
- Finance Bill 2026-27 includes draft legislation to expand the amount of information HMRC can publish about the deliberate non-compliance that led to an individual or business being included on the deliberate tax defaulters list.
- It also adds s.94A to FA 2009, which will allow HMRC to publish details of personal liability notices issued when a company’s liability to a penalty for deliberate non-compliance is transferred to a company officer.
From the date that the November 2026 deliberate defaulters list is published:
- The threshold at which HMRC can publish the details of an individual or business charged with penalties for deliberate non-compliance will increase from £25,000 potential lost revenue to £50,000.
- Policy paper and draft legislation: Publishing details of deliberate defaulters reform
What of Human Rights?
As HMRC's Commissioners are bound not to break taxpayer confidentiality and there are potentially serious Human Rights issues if a taxpayer is obstructed in any way that prevents appeal, it will be interesting to see whether this measure will be cost effective to enforce.
External link