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

The law that allows this is section 94 Finance Act 2009.

We may publish information about a deliberate tax defaulter where:

Their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.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

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

The law requires that we do not publish any information about the person for more than 12 months from the date we first publish it.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