HMRC: Publishes Offshore Tax Non-Compliance Penalty List Details

• HMRC publishes lists of individuals penalized for failing to correct offshore tax non-compliance, as authorized by the Finance (No2) Act 2017.
• Publication occurs only after penalties are final, meaning no further appeal is possible or an appeal has been determined.
• Published details, sufficient to identify the person, are removed no later than 12 months from their initial appearance.
• HMRC may opt not to publish details if the penalty is significantly reduced due to disclosure quality or entirely waived under special circumstances.
• The lists are available in ODS and HTML formats, with future publications transitioning to Excel ODS files from June 2026.

HMRC may opt not to publish details if the penalty is significantly reduced due to disclosure quality or entirely waived under special circumstances.

Her Majesty's Revenue and Customs (HMRC) actively publishes lists of individuals who have incurred penalties for failing to correct certain offshore tax non-compliance within the stipulated period. This public disclosure policy is a direct consequence of Paragraph 30(1) of Schedule 18 to the Finance (No2) Act 2017, which provides the legal authority for such actions. The aim is to identify those who have not met their obligations regarding offshore tax matters.

These lists are made available in various digital formats. For instance, current lists include those published for June 2026, provided as an OpenDocument Spreadsheet (ODS) file. Information up to March 2026 is accessible in HTML format. Moving forward, specifically from June 2026, the relevant links for these penalty publications will be provided as Excel ODS files, ensuring continued accessibility to the public.

HMRC adheres to strict criteria before publishing any information regarding offshore tax non-compliance penalties. Details are only made public once the penalties are considered final. A penalty reaches this final stage either when the taxpayer no longer has the right to appeal the decision, or when any appeal that was lodged has been fully determined. If a taxpayer faces multiple penalties, the publication will occur on the latest date that any of these penalties becomes final.

Once published, the information includes sufficient detail to identify the penalized individual. The amounts specified in these lists relate to the tax or duty upon which the penalties are based, provided they meet the specific criteria for publication under the failure to correct offshore tax non-compliance legislation. It is important to note that these published figures do not necessarily represent the taxpayer's full default. Furthermore, there is a defined lifecycle for this public information: the law mandates that published details must be removed from the public list no later than 12 months from their initial publication date. These lists are also not archived by The National Archives.

While HMRC is empowered to publish details of offshore tax non-compliance penalties, there are specific circumstances under which such information may not be made public. The tax authority retains discretion in cases where the penalty amount has been significantly reduced. This includes situations where the penalty is lowered to the minimum permitted amount, which is 100% of the offshore Potential Lost Revenue (PLR), reflecting the high quality of the disclosure made by the individual.

Additionally, publication may be avoided if the penalty is reduced to nil due to special circumstances. These provisions offer a pathway for individuals to potentially avoid public disclosure, emphasizing the importance of cooperation and the specific conditions surrounding the assessment and mitigation of penalties for offshore tax non-compliance.

HMRC's consistent practice of publishing lists of individuals penalized for failing to correct offshore tax non-compliance underscores a significant aspect of the UK's approach to tax enforcement. This policy, rooted in the Finance (No2) Act 2017, serves as a powerful deterrent, highlighting the severe reputational risks associated with non-compliance. The active maintenance and updating of these lists, with examples of additions and removals, demonstrate HMRC's commitment to transparency in this area.

The structured nature of the publication process, from the finality of penalties to the 12-month removal period, provides a clear framework for both HMRC and taxpayers. The explicit conditions for non-publication, particularly concerning the quality of disclosure or special circumstances, offer crucial considerations for those navigating offshore tax obligations. This ongoing public record reinforces the imperative for individuals to ensure their offshore tax affairs are fully compliant to avoid public identification and the associated negative publicity.

Lawyers and compliance officers must advise clients on the severe reputational risks associated with offshore tax non-compliance, as HMRC actively publishes lists of those penalised. Understanding the specific criteria for publication, the timelines for removal, and conditions for avoiding public disclosure is crucial for effective client representation and compliance strategy.

Source: Original reporting via GOV.UK