- HM Revenue & Customs (HMRC) publishes information about traders involved in VAT fraud.
- The list includes names of traders and company officers penalized for VAT fraud.
- Publication is allowed under section 69E of the Value Added Tax Act 1994.
- Criteria for publication:
- Traders: VAT at stake exceeds £50,000.
- Company officers: Penalty exceeds £25,000.
- Information published includes the trader or officer’s name and penalty amount.
- Penalties are published once they become final:
- After the appeal period ends without an appeal.
- When an appeal is finally determined.
- Published details are removed within 36 months of the penalty becoming final.
- Lists are not archived by The National Archives.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
