CH191080 - Publishing details of deliberate tax defaulters: publication: what we may publish

We may publish some or all of the following details.

• The name of the person who incurs the penalty including any trading name, previous name or pseudonym.
• The person’s address (or registered office, in the case of a company).
• The nature of any business carried on by the person.
• The amount of the qualifying relevant penalty or penalties.
• The qualifying potential lost revenue (PLR) in relation to the qualifying relevant penalty, or the total of the qualifying PLR for all of the qualifying relevant penalties.
• The periods when the inaccuracy, failure or wrongdoing that gave rise to the qualifying relevant penalty or penalties occurred.
• Any other details that we consider necessary in order to make the person’s identity clear.

CH191200+ explains whose details we publish when a partnership is involved.

CH190400 explains that we will not publish the details of a company officer if we look to them for payment of a company’s qualifying relevant penalty.

FA09/S94 (4)