Several years ago, HMRC said that it would be publishing the names of tax defaulters. Any idea when this will start to happen?
I was wondering that.
They have made a big thing of publishing anyone over twenty five thousand. I have seen them publish a handful. The plumber that was prosecuted as a ghost after the task force tax plan activity. That was probably to encourage compliance in the future.
Mostly they will publish the big carousel fraudsters and gangs, or families who are found out for large scale frauds.
I have yet to find anything on HMRC website that indicates a name and shame operation exists.
Name and shame or glory!
He operated for at least five years, or so is claimed.
David Gauke is listed among the photos of fraudsters.
How long will he be in the job?
The relevant legislation is at Section 94 FA 2009 and relates to situations where there has been a deliberate (or deliberate and concealed) offence. As per the HMRC guidance to its staff at http://www.hmrc.gov.uk/e-learning/PDDD_External/Unit_1/HTML/PDDD_ext_Literal.pdf the offence must have resulted in a penalty in a 'PDDD' period which it defines as :
a penalty for an inaccuracy in a return or other document for a tax period beginning on or after 1 April 2010, or
a failure or wrongdoing that occurred on or after 1 April 2010.
(This is because the legislation came into force on 1/4/2010)
For most taxpayers, first year will be that ended 5/4/11 that would have been submitted on 31/1/12 and taken up for enquiry in the enquiry window year ended 31/1/13. To 'qualify' for being named and shamed the potential lost revenue (to which a penalty or penalties apply) must exceed £25,000
Forgot to mention
As regards the plumber etc mentioned above, these were examples of criminal offences and HMRC have always published any successful criminal prosecutions. The 'Name and shame' regime will affectively apply where an offence is handled by HMRC's civil process - i.e. by assessment of the tax and the penalties or settlement by way of a letter of offer.
Tony Monger, thank you for posting. I had been wondering why the name and shame had not happened yet. Now it wont just be the big criminal cases, but those dealt with by civil prosecution?
I notice that the plumber again was someone that had not paid any tax rather than someone that has met some of their obligations but not all. Another plumber was all over the news for paying zero tax, and the call-girl was jailed who paid none at all.
Getting named and shamed may put some people off, but only where they understand how google works and that someone googling them will find out about their run-in.
Still no action?Nothing further seems to have happened in this connection?