Value Added Tax Act 1994 section 69E

Publication of details of persons liable to penalties under section 69C

Section 69E gives HMRC the power to publicly name individuals and companies penalised for involvement in VAT fraud, and sets out the rules and safeguards governing such publication.

• HMRC may publish details of any person found liable to VAT fraud penalties where the potential lost VAT exceeds £50,000, including their name, address, business type and penalty amounts.
• Where a company is named and a company officer is personally liable for a portion of the penalties exceeding £25,000, HMRC may also publish that officer's details, including their name, role and the amount they owe.
• Before publishing, HMRC must notify the person or officer concerned and give them the opportunity to make representations; publication cannot begin until all penalties and any appeals are finalised, and must first occur within one year of that date.
• Published information must be removed no later than three years after the penalties become final, and the Treasury may vary the £50,000 and £25,000 thresholds by statutory instrument.