HMRC Name and Shame Full Disclosure – What You Need to Know

HMRC maintains a public register that names individuals and businesses penalized for deliberate tax defaults exceeding £25,000. Governed by section 94 of the Finance Act 2009, this publication—commonly referred to as the “name and shame” list—remains accessible on GOV.UK for 12 months before removal. The initiative aims to deter tax evasion by making examples of those who fail to meet their obligations.

The Publishing Details of Deliberate Tax Defaulters (PDDD) covers civil penalties only, excluding criminal convictions. Entries include the defaulter’s name, business trade or occupation, address, period of default, and total tax or duty owed alongside penalties. Regular updates keep the register current with recent enforcement activity across the United Kingdom.

Finding and Searching the HMRC Deliberate Defaulters Register

Accessing the official register requires visiting the dedicated GOV.UK publications page, where HMRC publishes updated lists on an ongoing basis. The most recent batch, released on 26 March 2026, names approximately 140 individuals and businesses spanning various sectors. No dedicated search function exists on the platform, meaning users must scroll through entries or use browser find features to locate specific names.

What the List Contains

Each entry on the register displays information across five columns: the name of the individual or business, their trade or occupation, residential or business address, the period covering the default, and financial figures including total tax or duty owed plus applicable penalties. This structured format allows readers to quickly assess the scale and nature of each case.

Who Appears on the Register

The March 2026 update reveals a diverse range of defaulters across multiple industries. Sectors represented include vape importers and shops, convenience stores, takeaways, building contractors, IT consultants, landlords, and general laborers. The list encompasses both trading businesses and individual taxpayers, demonstrating HMRC’s broad enforcement approach regardless of business type or scale.

Overview Grid

Key Insights

• Publication serves as a deterrent against deliberate tax evasion
• Covers both individuals and registered businesses across diverse sectors
• A minimum penalty threshold of £25,000 applies to all entries
• Entries remain online for exactly 12 months before removal
• Civil penalties only—no criminal convictions appear on the register
• Full disclosure during investigation would prevent naming
• The list is updated periodically rather than on a fixed schedule

Snapshot Facts

Notable Entries from March 2026

Full Disclosure Documents and Format

The register does not provide downloadable PDF versions of the complete list. Instead, HMRC publishes entries directly as HTML tables on GOV.UK, requiring users to view information within their web browser. No official template or example letter for notification to defaulters is publicly available through these channels. Those seeking guidance on voluntary disclosure can refer to HMRC’s guidance on paying tax after making an error for additional support.

Understanding the Table Format

Each column in the published table serves a specific purpose. The name column identifies the defaulter by their legal name or registered business name. Trade or occupation describes their primary business activity. Address shows their registered location at the time of publication. The period column indicates the duration of the default, which may span multiple tax years. Financial columns separately itemize tax or duty owed versus the penalty imposed.

What Triggers Publication

Publication occurs when HMRC determines that a deliberate error was made in a tax return or when a taxpayer failed to comply with their obligations. The critical factor preventing naming is voluntary full disclosure—if taxpayers come forward and make a complete, accurate disclosure before HMRC discovers the default, they avoid appearing on the public register. Detailed information about penalty thresholds is available through HMRC’s penalty information for deliberate tax defaults.

Recent Updates and 2026 Publication

The most recent publication occurred on 26 March 2026, adding names to the existing register. This follows the established pattern of periodic updates rather than fixed release dates. Earlier lists from 2022 and previous years remain accessible through archived GOV.UK pages, though these have been superseded by more recent entries. For comprehensive guidance on tax penalties and compliance, consulting HMRC’s tax appeals and penalties guidance may prove helpful.

Scope of Current Listings

The March 2026 release encompasses entries from England, Scotland, and Wales, with some addresses tracing to overseas locations such as the British Virgin Islands. No Northern Ireland-specific defaulters appear in the visible excerpts from this update. The register continues to expand across diverse business sectors, reflecting HMRC’s broad enforcement reach.

Historical Context

HMRC first began publishing names of deliberate tax defaulters on 1 April 2010, establishing the framework that continues today. The initiative has evolved through regular updates while maintaining consistent criteria for inclusion. Each new release builds upon previous entries, creating an ongoing public record of enforcement activity. The broader context of HMRC’s naming powers extends to other enforcement areas, including the naming policy for tax agents who have penalised their clients.

Northern Ireland Coverage

The current register does not distinguish Northern Ireland entries separately in available excerpts. Addresses in the March 2026 update span England, Scotland, and Wales, with additional entries showing overseas locations. Northern Ireland taxpayers remain subject to the same publication criteria as those in other UK regions, though specific NI examples were not visible in the latest available data.

Applicability Across the UK

The legal framework under section 94 of the Finance Act 2009 applies across the entire United Kingdom. HMRC operates a unified enforcement approach, meaning taxpayers in any UK region who meet the publication criteria may be named on the register. The absence of visible Northern Ireland entries in recent updates reflects the cases HMRC has processed rather than any regional exemption.

Timeline of Key Publications

1. 1 April 2010: HMRC first publishes deliberate tax defaulters register under section 94, Finance Act 2009
2. Ongoing: Regular periodic updates add new names and remove expired entries
3. 2022: Updates continue following established format with entries from across the UK
4. 26 March 2026: Most recent publication release with approximately 140 individuals and businesses named

What Is Certain and What Remains Unclear

Context and Policy Purpose

The publication scheme serves a clear deterrence purpose, encouraging voluntary compliance by making examples of those who deliberately evade their tax obligations. By exposing defaulters publicly, HMRC aims to protect the tax system’s integrity and public confidence. This approach complements other enforcement measures while providing transparency about enforcement outcomes. For those needing to cite sources accurately, understanding how to Harvard reference is essential. how to Harvard reference

The initiative operates separately from HMRC’s distinct naming and shaming programme targeting employers who fail to pay their workers correctly. That parallel scheme, which has resulted in approximately £7.3 million being repaid to workers and £12.6 million in penalties across roughly 400 cases, addresses employment law violations rather than tax defaults. Understanding this distinction helps taxpayers and businesses correctly interpret which enforcement actions apply to their situation. For those navigating related immigration requirements, the Indefinite Leave to Remain – UK Requirements and Application Guide provides comprehensive coverage of UK immigration pathways.

Official Sources and Statements

We may publish information about a deliberate tax defaulter where they have incurred a penalty of £25,000 or more and have not made a full disclosure.

Publishing details of deliberate tax defaulters helps us to tackle tax evasion and denotes a zero-tolerance approach to deliberate non-compliance.

The official GOV.UK hub at GOV.UK’s publications page serves as the authoritative source for all current and historical entries. The collection page provides access to the main hub and current list, ensuring readers can locate the most up-to-date information directly from HMRC. For those requiring guidance on related topics such as immigration status implications of tax compliance, professional advice is recommended.

Summary

HMRC’s Publishing Details of Deliberate Tax Defaulters provides public access to names of individuals and businesses penalized for deliberate tax defaults exceeding £25,000. The register, updated periodically with the most recent release on 26 March 2026, publishes approximately 140 entries in HTML table format on GOV.UK. Entries remain accessible for 12 months before automatic removal. Taxpayers can avoid publication by making full disclosure before HMRC discovers the default. The initiative serves as a deterrence mechanism, complementing broader HMRC enforcement activities. Those with concerns about their tax position should consult qualified professionals.

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Kieran DohertyStaff Writer

Kieran Doherty covers councils, planning and local transport across Edinburgh and Scotland.