HMRC: Deliberate Tax Defaulters List September 2026 Published

• HMRC publishes a list of deliberate tax defaulters, with the latest update being the HMRC deliberate tax defaulters list September 2026.
• Individuals are listed if they received penalties for deliberate tax errors and the evaded tax/duty exceeds £25,000.
• Details published include name, address, nature of default, period, tax/duty amount, and penalties, remaining public for up to 12 months.
• Publication is authorized by section 94 of the Finance Act 2009 and occurs only after penalties are final.
• Taxpayers can avoid publication by making a full disclosure of defaults, which earns them the maximum penalty reduction.

To be included on this list, a taxpayer must have received penalties for deliberately getting their tax affairs wrong, and the total amount of tax or duty involved in the default must exceed £25,000.

Her Majesty's Revenue and Customs (HMRC) maintains and regularly updates a public register of individuals and entities identified as deliberate tax defaulters. This initiative aims to deter tax evasion by publicly naming those who have intentionally misrepresented their tax affairs and subsequently incurred penalties. The most recent iteration of this public record, the HMRC deliberate tax defaulters list September 2026, is now available, reflecting the ongoing commitment to transparency in tax enforcement.

To be included on this list, a taxpayer must have received penalties for deliberately getting their tax affairs wrong, and the total amount of tax or duty involved in the default must exceed £25,000. The published information is comprehensive enough to identify the defaulter, including their name, address, the specific nature of their default, the period over which it occurred, the amount of tax or duty involved, and the penalties charged. This public disclosure serves as a significant consequence beyond the financial penalties themselves.

It is important to note that the figures presented on the list specifically relate to the tax or duty upon which the penalties are based, along with the penalties themselves, provided they meet the criteria for publication under the relevant legislation. These amounts do not necessarily represent the taxpayer's full default. Furthermore, HMRC's policy dictates that any individual's details will remain on the public list for a maximum of 12 months from the initial date of publication, after which they are removed. From June 2026, these lists will transition to being published in an Excel ODS file format.

The authority for HMRC publishing deliberate tax defaulters stems directly from section 94 of the Finance Act 2009. This legislation provides the legal underpinning for the government's power to make public the details of those who have deliberately failed to comply with their tax obligations. The process for publication is carefully defined, ensuring that details are only released once all penalty-related proceedings are final.

A penalty is considered final either when the taxpayer's rights to appeal against the penalty have expired, or when any appeal lodged has been fully determined. This ensures due process is followed before public disclosure. Crucially, there is a mechanism for individuals to avoid being included on this UK tax evasion public list: if a person makes a full disclosure of their deliberate defaults and, as a result, earns the maximum reduction of the penalties, their information will not be published. This incentivizes cooperation and transparency from taxpayers.

While the publishing details of deliberate defaulters legislation mandates public disclosure under specific circumstances, it also includes limitations. For instance, the lists of deliberate tax defaulters are not captured by The National Archives, meaning they are not permanently preserved as public records beyond their 12-month publication period. This balances the need for public deterrence with a finite period for reputational impact.

The existence of the HMRC deliberate tax defaulters list, including the September 2026 update, carries significant implications for individuals and businesses alike. Beyond the financial penalties, the public naming acts as a powerful deterrent, leveraging reputational risk as an additional consequence for deliberate tax evasion. For those listed, the public disclosure can have far-reaching effects on their professional standing, business relationships, and personal reputation, underscoring the importance of strict tax compliance.

This policy highlights the critical need for taxpayers to ensure their affairs are in order and to engage proactively with HMRC if discrepancies arise. The opportunity to avoid publication through full disclosure demonstrates HMRC's dual approach: penalizing deliberate non-compliance while also encouraging rectification. Understanding the criteria for HMRC tax penalties publication and the conditions under which details are withheld is therefore paramount for anyone managing their tax obligations or advising others on theirs.

The ongoing publication of these lists reinforces the message that deliberate tax evasion is taken seriously and will be met with both financial and public repercussions. It serves as a constant reminder of the government's commitment to tackling tax fraud and maintaining the integrity of the tax system, making awareness of this public register essential for all stakeholders.

Lawyers and compliance officers must be aware that HMRC publicly names deliberate tax defaulters. This necessitates advising clients on the importance of full disclosure to potentially avoid public listing and understanding the criteria for publication under the Finance Act 2009 to manage reputational risk.

Source: Original reporting via GOV.UK