A6.651 Conclusion of a compliance check—naming and shaming
For the latest New Development, see ND.2007.
Historically, HMRC could only publish details of individuals and companies who were convicted of a criminal offence, and it was prevented from publishing any details where taxpayers had negotiated a settlement.
It now has the power to publish the names and addresses of any individual or company who has been penalised for deliberately failing to notify of any tax (direct or indirect) due1. This applies to return periods starting on or after 1 April 2010 and to failures or wrongdoings occurring on or after 1 April 2010.
No details of deliberate defaults committed prior to the legislation becoming effective will be published, and protection will still be given for those individuals and businesses who make a full and unprompted disclosure to HMRC, even where the default falls within the publication criteria.
With effect from 1 April 20172, HMRC is also able to name those behind entities, such as companies and trusts, in the case of a liability to income tax, capital gains tax or inheritance tax that involves an offshore matter or offshore transfer3. The provisions apply to:
• an individual who has obtained a tax advantage as a result of an inaccuracy or failure by a body corporate or partnership which they