HMRC changes rules on publishing details of deliberate tax defaulters

HM Revenue and Customs (HMRC) updated its factsheet CC/FS13 on 10 November 2026. It explains when HMRC may publish the details of people who deliberately get their tax affairs wrong. According to the note on the page, the update reflects a change to HMRC's policy on the subject.

How the rules work

HMRC calls people who knowingly get their tax affairs wrong "deliberate defaulters". In certain circumstances it can publish the details of an individual, a company or another type of organisation. HMRC stresses that publication is a very serious matter and that it only publishes when it is right to do so. It also expects the possibility of publication to deter such behaviour.

What is changing

HMRC's description of the reform sets out three changes:

• The publication threshold will rise from £25,000 to £50,000 of potential lost revenue. This is meant to reflect inflation since the threshold was introduced and to focus publication on more serious cases. According to the document, the threshold is due to apply from the November 2026 publication of defaulters' details, but the date depends on the Statutory Instrument that will make the change.
• HMRC will be able to publish more information about the non-compliance itself: a description of it and the types of tax and penalty charged.
• HMRC will also be able to publish the details of company officers who have been made personally liable for a penalty charged to a company for deliberate non-compliance (known as personal liability notices).

The wider information and the details of these notices will apply to non-compliance that takes place after Finance Bill 2026-27 receives Royal Assent. The changes require amendments to the Finance Act 2009.

Who is affected

HMRC estimates that the reform will affect around 800 individuals and businesses a year who receive penalties for deliberate non-compliance and meet the criteria for publication. It says compliant individuals and businesses will not be affected, because the measure does not change tax processes or obligations.

Before publication, HMRC considers representations from the person concerned and publishes only if the conditions are met. It says it does not publish details where there is a risk to safety. People who find it difficult to deal with HMRC because of health or personal circumstances can tell the officer who has contacted them.

What this means for you

The change does not affect people who file their taxes correctly. It is most likely to matter to business owners and self-employed people whom HMRC investigates and finds to have acted deliberately. The rules apply to all taxpayers in the UK, regardless of nationality. If you are under a tax compliance check, it is worth reading the current version of factsheet CC/FS13 on GOV.UK.