|Deliberate tax defaulters legislation||HMRC NOTICES|
The legislation that allows HMRC to make public the names of serious tax defaulters is contained in Section 94, Finance Act 2009.
The measure currently affects the following groups of taxpayers:
New legislation comes into force on 1 April 2017 that extends the scope of the rules to include publishing details of deliberate tax defaulters in relation to offshore tax non-compliance. Taxpayers who make unprompted disclosures or a satisfactory fully prompted disclosure are not affected by the rules.
March 17th, 2017