HMRC has published its third list of deliberate defaulters, i.e. people who have received penalties either for deliberate errors in their tax returns or for deliberately failing to comply with their tax obligations. The law that allows this is FA 2009 s 94, although in order to comply with the obligation in FA 2009 s 94(9) – that no information may be published for longer than 12 months – the lists of deliberate tax defaulters will not be captured for the National Archives.
HMRC has published its third list of deliberate defaulters, i.e. people who have received penalties either for deliberate errors in their tax returns or for deliberately failing to comply with their tax obligations. The law that allows this is FA 2009 s 94, although in order to comply with the obligation in FA 2009 s 94(9) – that no information may be published for longer than 12 months – the lists of deliberate tax defaulters will not be captured for the National Archives.
