HMRC may publish information about a person if:

The law that allows this is paragraph 30 (1) of schedule 18 to the Finance (No2) Act 2017.

We will publish enough information to identify:

The information will only be published once the penalties are final. If there is more than one penalty involved, this will be on the latest day when any of the penalties becomes final.

A penalty becomes final on either:

• the date when a contract settlement is made

The law requires that those details published about a person are removed no later than 12 months from the date we first publish them.

The information may not be published if the amount of the penalty is reduced to the minimum permitted amount (100% of the offshore PLR) to reflect the quality of the disclosure made by the person or is reduced to nil because of special circumstances.

The lists of persons charged a penalty for their failure to correct their offshore tax non-compliance during the required period will not be captured for The National Archives.