HMRC Deliberate Defaulters Reform 2026 — Publication Rules

HMRC is proposing changes to its Publishing Details of Deliberate Defaulters regime. The reform would allow HMRC to publish more information about the deliberate non-compliance that led to a penalty, publish details of certain company officers with personal liability notices, and increase the potential-lost-revenue threshold for publication from £25,000 to £50,000.

This regime is aimed at serious, deliberate non-compliance. It is not a public list of ordinary filing mistakes, late payments or every taxpayer who receives a penalty. The proposed changes are also not a new tax charge: they concern the circumstances in which HMRC may publish information after the statutory conditions for publication are met.

What is the deliberate-defaulters regime?

HMRC can publish details of taxpayers who have incurred penalties for deliberate non-compliance with certain tax obligations, where the statutory conditions are met. The existing public guidance describes conduct such as deliberately submitting inaccurate documents, deliberately failing to comply with an HMRC obligation, or committing VAT or excise wrongdoing.

Publication is not automatic whenever a penalty exists. The current guidance says the regime generally concerns deliberate acts that result in HMRC establishing an additional amount of tax above the applicable threshold and where the taxpayer has not made a full and immediate disclosure before or when an investigation begins. The final decision depends on the facts, the legislation and HMRC's process.

What would change?

The published 2026 policy measure has three main parts:

• the threshold for publishing an individual or business's details would increase from £25,000 to £50,000 of potential lost revenue;
• HMRC could publish more detail about the deliberate non-compliance, including the description of the inaccuracy, failure or action and the tax and penalties involved; and
• HMRC could publish details of a company officer who has received a personal liability notice making that officer liable for part of a company's penalty.

The threshold increase is intended to apply from the November 2026 publication of deliberate-defaulter details, subject to the statutory instrument that makes the change. The wider reforms concerning additional published information and company officers apply to qualifying deliberate non-compliance after Royal Assent to Finance Bill 2026–27, according to the published policy explanation.

What information could be published?

The reform would expand the information HMRC can publish about the conduct leading to publication. The details could include the type of inaccuracy, failure or action, the relevant tax or penalty types and the penalties charged. The aim is to make the public record explain more clearly why the taxpayer was published rather than only showing a name and headline amount.

For a company officer, the proposed information may include the officer's name, address, position or former position, other identifying information, the conduct giving rise to the penalty, the penalty details and the portion for which the officer is personally liable. The draft legislation also includes safeguards around notice, representations and when information can first be published.

Publication is time-limited. HMRC's existing guidance says a deliberate defaulter's details are held online for a maximum of 12 months from first publication. The proposed officer framework also includes limits on first publication and how long information can remain published.

What is a personal liability notice?

A personal liability notice can transfer responsibility for part of a company's penalty to a company officer where the statutory conditions are met. The proposed reform would allow HMRC to publish the officer's details when the company information is published and the relevant liability threshold and finality conditions are satisfied.

This is different from saying that every director is personally responsible for a company's tax debt. The proposal concerns officers who receive a specific personal liability notice connected with penalties for deliberate non-compliance. A company officer should read the actual notice, check the appeal or representation route and take professional advice promptly rather than infer personal liability from a general company penalty.

When would the £50,000 threshold apply?

The policy explanation says the threshold increase is subject to a statutory instrument and is intended to apply from the November 2026 publication. The more detailed publication reforms apply to deliberate non-compliance meeting the legislative criteria after Royal Assent to Finance Bill 2026–27.

That creates an important timing boundary:

Do not use the proposed £50,000 number to predict whether a current case will be published without checking the operative rules, the conduct, the penalty and the relevant publication date.

What should businesses and officers do?

The reform does not create a routine new return for every company. Sensible preparation focuses on responding correctly to HMRC and keeping evidence of how a tax position was prepared.

For the broader investigation process, see the HMRC tax investigations guide. For general penalty and appeal concepts, see the HMRC penalties and appeals guide. This page focuses only on the proposed publication regime.

Policy status and safeguards

The publication changes are part of Finance Bill 2026–27 policy material. They should not be described as a current power to publish every officer or every tax mistake. The proposed officer publication framework includes requirements around notice, an opportunity to make representations and finality of the relevant penalty or personal liability notice before publication.

The current list and guidance remain the practical reference for any live case. If the final legislation changes the threshold, publication duration, information categories or officer conditions, this guide must be refreshed before use.

Disclosure, appeal and publication are different stages

An early disclosure can affect both the penalty calculation and the publication conditions, but it is not the same as an appeal. A taxpayer who discovers an error should give HMRC complete information promptly and keep a copy of the disclosure. If HMRC issues a penalty or tax decision, check the separate statutory appeal route and deadline. A disagreement with the amount does not automatically suspend the publication process, and a request for more time should be made through the route in the notice.

The policy material says HMRC will consider representations before publication and will not publish where exceptional reasons, including safety concerns, mean publication should not proceed. A representation should address the actual statutory condition, the facts, the penalty or personal liability notice and any supporting evidence. It should not rely only on the commercial impact of a public listing or on the fact that the business has since changed ownership. Obtain advice promptly because the notice may set a short response period.

The regime is also distinct from criminal prosecution. The published list concerns civil penalties for deliberate non-compliance; it is not a list of criminal convictions. A criminal case may be dealt with through prosecution and a separate HMRC press release. Conversely, absence from the published list does not prove that no tax error occurred: the list is limited by statutory criteria, disclosure history, threshold and publication timing.

What businesses should retain

Keep the return or document that HMRC says was inaccurate, the underlying books, the advice received, the compliance-check correspondence, the penalty calculation, the potential-lost-revenue computation and evidence of any full and immediate disclosure. For an officer, retain the company records showing the role held, the conduct alleged, the personal liability notice and the calculation of the portion transferred. Do not merge company and personal records: a company penalty and an officer notice are separate legal documents.

The policy paper estimates that around 800 individuals and businesses a year may be affected where the publication criteria are met. That is an impact estimate, not an entitlement to be published or a prediction for an individual case. The £50,000 threshold likewise concerns potential lost revenue, not simply the penalty amount, turnover or unpaid tax shown on a statement. Use the operative law and HMRC's notice to identify the correct measure.

Publication records can affect banking, customers, lenders and a company's reputation. The safest control remains accurate returns, a documented review of high-risk positions and a prompt correction when an error is found. Do not change a return merely to avoid publication if the amended position is unsupported; make a complete and accurate disclosure and take advice on the evidence.

Directors should escalate the notice internally, preserve privilege where appropriate and avoid public comment before the facts and response deadline have been reviewed. The same discipline applies to former officers named in a notice. Keep those records safely.

How to review a publication notice

Create a dated chronology from the original return through disclosure, penalty notice, personal liability notice and any representation. Reconcile the potential-lost-revenue figure to HMRC’s calculation and separate it from the penalty, interest and unpaid tax. Identify the response deadline, the correct recipient and any safety or exceptional-reason evidence. If the policy is still awaiting commencement, label the analysis as future-law planning and do not describe the proposed threshold as the current legal test.

Frequently Asked Questions

This article explains the published policy measure and general HMRC framework. It does not determine whether a person or company meets the legal conditions for publication and is not individual tax or legal advice.

Official sources

• HMRC: Changes to the publishing details of deliberate defaulters policy
• HMRC: Details included in the list of deliberate tax defaulters
• HMRC: Finance Bill 2026–27 draft legislation and technical tax documents