Raised the minimum tax-loss threshold for publicly naming deliberate tax defaulters from £25,000 to £50,000.
This Order increases the financial threshold that triggers the public disclosure of deliberate tax defaulters by HM Revenue and Customs.
It amends the Finance Act 2009 to ensure that the Commissioners only publish the names and details of persons penalised for deliberate defaults when the potential tax lost exceeds £50,000.
This change applies to taxpayers across the United Kingdom who are subject to penalties for deliberate tax inaccuracies or failures to notify.
Arguments For
The order states that the threshold for publishing details of deliberate tax defaulters must be increased to reflect changes in economic conditions since the original figure was set.
Proponents argue that raising the limit focuses HM Revenue and Customs (HMRC) resources on more significant cases of non-compliance.
The government asserts in the accompanying Tax Information and Impact Note that this adjustment ensures the naming and shaming regime remains proportionate and effective as a deterrent for serious defaults.
Arguments Against
Critics may argue that doubling the threshold reduces the deterrent effect for individuals or businesses whose tax defaults fall between £25,000 and £50,000.
Legal observers have noted that transparency is reduced when fewer names of deliberate defaulters are made available to the public.
Some stakeholders may question whether an increase of 100% is aligned with actual inflation rates since the Finance Act 2009 was enacted.
Citation and commencement
- -(1) This Order may be cited as the Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026.
- (2) This Order comes into force on 2nd October 2026.
This section establishes the official name of the statutory instrument for legal referencing.
It sets the effective date for the new threshold as 2 October 2026.
Amendment of section 94(1)(b) of the Finance Act 2009
- 2 In section 94(1)(b) of the Finance Act 2009 (publishing details of deliberate tax defaulters), for '£25,000' substitute '£50,000'.
This section modifies the Finance Act 2009 by replacing the existing £25,000 figure with £50,000.
It changes the legal requirement for HM Revenue and Customs, permitting them to publish a defaulter's identity only when the tax involved in a deliberate default reaches this higher amount.
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