HMRC’s Publishing Details of Deliberate Defaulters
HMRC operates a policy known as the Publishing Details of Deliberate Defaulters regime, commonly referred to as HMRC’s “naming and shaming” power. The regime allows HMRC to publish the names and details of individuals and businesses that have deliberately underpaid tax and failed to make a full disclosure. While financial penalties remain the primary sanction for non-compliance, public disclosure is intended to act as a powerful deterrent by introducing reputational consequences alongside monetary costs.
The regime is aimed squarely at deliberate behaviour, which HMRC treats very differently from carelessness. A careless error may arise from misunderstanding complex tax rules or poor record-keeping and is generally resolved through correction and lower penalties. Deliberate behaviour, by contrast, involves a conscious decision to submit incorrect information, omit relevant facts, or fail to meet statutory obligations in order to reduce a tax liability. Examples include knowingly understating income, overstating expenses, suppressing sales for VAT purposes, or deliberately failing to register or file returns.
It’s important to note that HMRC does not have unlimited discretion to publish a taxpayer’s details. Publication is only permitted where certain conditions are met. The starting point is that the taxpayer must have been charged a civil penalty for deliberate behaviour as a result of an HMRC investigation or compliance check. Cases involving innocent mistakes or careless inaccuracies do not qualify for publication under the regime.
In addition, the case must exceed a statutory financial threshold. HMRC can only publish details where the tax involved, referred to as potential lost revenue, exceeds £25,000. This threshold is intended to ensure that publication is reserved for serious cases rather than minor defaults and may be met by aggregating tax across multiple periods or taxes covered by the same investigation.
Another important safeguard is that penalties must be final before any publication takes place. HMRC cannot publish details while the taxpayer still has the right to appeal. Publication can only occur once the appeal window has expired, an appeal has been determined by the tribunal, or the matter has been resolved through a contractual settlement. This ensures that taxpayers are not publicly named before the legal process has been concluded.
Disclosure behaviour also plays a critical role. Taxpayers who make a full and unprompted disclosure of deliberate defaults before HMRC opens an investigation can avoid publication altogether, even though penalties may still apply. The regime therefore strongly incentivises early voluntary disclosure. Where HMRC has already begun an enquiry, cooperation and the quality of disclosure can still influence penalty mitigation, although publication may remain a risk if the statutory conditions are met.
Where HMRC does proceed with publication, it will disclose sufficient information to identify the taxpayer and explain the nature of the default. This typically includes the individual’s or business’s name, any trading names, the business address, the nature of the business, the amount of tax involved, and the penalties charged. The regime applies to civil penalties rather than criminal convictions, which are dealt with separately through the courts. Nevertheless, the reputational impact of being named as a deliberate defaulter can be severe, particularly for businesses that rely on trust, professional credibility, or regulatory standing.
Published details remain on HMRC’s website for 12 months and must then be removed. While this time limit reflects an attempt to balance deterrence with proportionality, the practical effects of publication can last far longer. Archived web pages, search engine results, and industry awareness may continue to affect individuals and businesses well beyond the official publication period. The latest defaulter list, published on 20th November 2025 can be found at https://www.gov.uk/government/publications/publishing-details-of-deliberate-tax-defaulters-pddd/current-list-of-deliberate-tax-defaulters
Before publishing any details, HMRC must notify the taxpayer of its intention to do so and provide an opportunity to make representations, including challenging factual inaccuracies or arguing that publication would be disproportionate. Only once HMRC is satisfied that all legal and procedural requirements have been met will the details be published.
The deliberate defaulters regime highlights the importance of early professional advice when tax irregularities are identified. In many cases, timely disclosure and constructive engagement with HMRC can significantly reduce penalties and prevent publication altogether. Where HMRC has already opened an investigation, careful management of the process and a clear understanding of how behaviour is classified can be critical in protecting both financial and reputational interests.
HMRC’s power to publish deliberate defaulters is therefore a serious compliance risk for both individuals and businesses. While publication is reserved for cases involving deliberate behaviour and substantial tax loss, its impact often extends well beyond the tax and penalties themselves. Understanding how the regime operates, and responding appropriately at an early stage, can make a decisive difference to the outcome.