Last updated: 16 October 2026
What is HMRC’s deliberate tax defaulters list?
HMRC publishes the names, trade and addresses of people and businesses that have been penalised for deliberate tax errors or deliberate failure to meet tax obligations, where the tax involved is over £25,000. The details go on gov.uk and stay there for up to 12 months. HMRC has named thousands of defaulters since the scheme began, and figures reported in 2025 put the total owed by those named at more than £1.5 billion. Takeaways, cafes, pubs, builders and other cash-based trades appear often.
When can HMRC name you?
HMRC can publish your details if all of these apply:
- you were charged a penalty for a deliberate inaccuracy or a deliberate failure to notify, or for certain VAT and excise wrongdoing
- the potential lost revenue is more than £25,000
- you did not get the maximum penalty reduction for making a full disclosure
Penalty rates for errors
| Type of behaviour | Prompted disclosure | Unprompted disclosure |
| Careless | 15% to 30% | 0% to 30% |
| Deliberate | 35% to 70% | 20% to 70% |
| Deliberate and concealed | 50% to 100% | 30% to 100% |
Penalties are a percentage of the extra tax due, and higher rates can apply to offshore matters. Interest is charged on top at 7.75% a year (base rate plus 4%) from the original due date.
How to stay off the list
The best protection is to tell HMRC before it finds out. A full, unprompted disclosure gets the biggest penalty reductions and, if you get the maximum reduction, HMRC will not publish your details. The steps are:
- Work out what was missed and for which years.
2. Use the HMRC Digital Disclosure Service, or the Worldwide Disclosure Facility for offshore income.
3. Pay the tax, interest and penalty, or agree a Time to Pay plan.
4. Fix your records so the problem does not happen again.
How far back can HMRC go?
Four years for innocent errors, six years for careless errors and up to 20 years for deliberate behaviour or offshore non-compliance in some cases.
What being named means for a business
Being named can damage your reputation with customers, lenders and suppliers. HMRC may also put you under the Managing Serious Defaulters programme, which means closer monitoring of your returns for up to five years.
Example
A cafe owner kept some card sales out of the books for three years, leaving £30,000 of VAT and income tax unpaid. If HMRC finds it first, a deliberate penalty of 35% to 70% applies and he could be named. If he discloses first and co-operates fully, the penalty could be as low as 20% and he would not be published.
Frequently asked questions
Does a careless error get me named?
No. Naming only applies to deliberate behaviour.
Can I appeal a deliberate penalty?
Yes. You can ask for an internal review or appeal to the tax tribunal.
Does a Time to Pay plan stop naming?
No. Naming depends on the penalty and disclosure, not how you pay.
What if I used sales suppression software?
That is a separate offence with its own penalties.
Related: what to do if you missed income off a return, disclosing undeclared rental income and electronic sales suppression.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with HMRC disclosures and tax investigations. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
