This 2026 order relates to Section 94 of the Finance Act 2009, which allows HMRC to publicly disclose the names and details of individuals and entities penalised for deliberate tax defaults when the unpaid tax exceeds £25,000. The legislation establishes a framework for transparency in tax compliance enforcement by enabling HMRC to name persistent tax offenders as a deterrent measure. The order confirms the continuation of this penalty publication regime under the existing threshold level.
Source: legislation.gov.uk – Read the original