# Finance Act 2012, Paragraph 28


(1) The Commissioners must publish information about a person if the person incurs a penalty under paragraph 26 of more than £7,500.
(2) The information that may be published is—
(a) the person’s name (including any trading name, previous name or pseudonym),
(b) the person’s postcode,
(c) the nature of any business carried on by the person,
(d) the amount of the penalty,
(e) the periods or times to which the sanctionable conduct relates,
(f) any other information the Commissioners consider it appropriate to publish in order to make clear the person’s identity, and
(g) the link (if there is one) between the sanctionable conduct and any inaccuracy, failure or action as a result of which information is published under section 94 of FA 2009 (which relates to deliberate tax defaulters).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Subsections (5) , (7) to (9) and (11) of section 94 of FA 2009 apply to publishing information about a person under this paragraph as they apply to publishing information about a person under that section.
(5) If, in acting as a tax adviser, an individual works or worked for an organisation, sub-paragraph (2)(f) includes power to publish such information about that organisation as the Commissioners consider appropriate in order to make clear the individual's identity.
(6) Before publishing information about the organisation, the Commissioners must—
(a) inform the organisation that they are considering doing so, and
(b) afford the organisation reasonable opportunity to make representations about whether it should be published.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.