Paragraph 28 I1

F1(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 F2person’s name (including any trading name, previous name or pseudonym),

(b)

the F3person’s postcode,

(c)

the nature of any business carried on by the F4person,

(d)

the amount of the penalty,

(e)

the periods or times to which the F5sanctionable conduct relates,

(f)

any other information the Commissioners consider it appropriate to publish in order to make clear the F6person’s identity, and

(g)

the link (if there is one) between the F7sanctionable 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).

F8(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Subsections (5) F9, (7) to (9) and (11) of section 94 of FA 2009 apply to publishing information about F10a person under this paragraph as they apply to publishing information about a person under that section.

(5)

If, in acting as a tax F11adviser, F12an 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.

Annotations

Textual amendments

F1: Sch. 38 para. 28(1) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(a)
F2: Word in Sch. 38 para. 28(2)(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(b)(i)
F3: Words in Sch. 38 para. 28(2)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(b)(ii)
F4: Word in Sch. 38 para. 28(2)(c) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(b)(iii)
F5: Word in Sch. 38 para. 28(2)(e) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(b)(iv)
F6: Word in Sch. 38 para. 28(2)(f) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(b)(v)
F7: Word in Sch. 38 para. 28(2)(g) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(b)(vi)
F8: Sch. 38 para. 28(3) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(c)
F9: Word in Sch. 38 para. 28(4) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(d)(i)
F10: Words in Sch. 38 para. 28(4) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(d)(ii)
F11: Word in Sch. 38 para. 28(5) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(e)(i)
F12: Words in Sch. 38 para. 28(5) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 20(e)(ii)

Commencement

I1: Sch. 38 para. 28 in force at 1.4.2013 by S.I. 2013/279, art. 2

Notes on Schedule 38

Textual amendments

F1: Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1: Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C3: Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
C4: Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)

Notes on Part 4

Textual amendments

F1: Word in Sch. 38 Pt. 4 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 17