United Kingdom

Naming and shaming 

The naming and shaming of taxpayers is a part of HMRC’s strategy for fighting tax evasion, the intention being to discourage taxpayers from deliberately failing to pay the correct amount of tax that they owe.

For periods after 1 April 2010, in addition to recovering any tax, interest and penalty HMRC can also publish the details of people or companies that have deliberately evaded more than £25,000. In the past, HMRC could only publish details in criminal cases.


HMRC has stated that they will not publish details where a full disclosure has been made, either unprompted or immediately when challenged, and provided the taxpayer provides full co-operation throughout the HMRC enquiry.


It is possible that publication could include the person's name, address, nature of business, period covered by the evasion, amount of evaded tax and the penalty for that evasion. Details are published on a quarterly basis on HMRC's website -HMRC's deliberate defaulters list 

Contact us

Derek-ScottDerek Scott

 

+44 (0)20 7311 2618
tax.investigations@kpmg.co.uk

Personal Tax Investigations

Liechtenstein Disclosure Facility (LDF)

The Liechtenstein Disclosure Facility (LDF) provides a framework for the disclosure of irregularities connected with overseas assets held anywhere in the world with unique benefits and on favourable terms.

 

Tax Settlements and Investigations

KPMG can also assist companies, partnerships, employers, trustees, solicitors, accountants and other advisors navigate through the demanding process of an HMRC investigation.