Mi Julies Chippy’ and nine other highlights from HMRC’s tax evasion blacklist

Last week, HM Revenue & Customs published the latest edition of its Publishing Details of Deliberate Defaulters (PDDD) list, or, as it is also known, the A-Z of UK Tax Evasion.

The list serves as a form of trophy cabinet for the Revenue, showcasing the individuals they have identified as tax evaders over the last quarter, alongside their occupation, address, default dates, penalty size, and the total amount of tax they have evaded.

To “qualify” for the list, the taxpayer’s behaviour must have been deliberate, relate to periods beginning on or after 1 April 2010, and have been investigated by HMRC.

Furthermore, the additional tax arising from the incident must be more than £25,000.

Mike Down, senior tax partner at Baker Tilly, says that, while he has no issue with naming and shaming tax evaders, the Revenue should consider a review of its cumulative £25,000 limit.

“Fast forward 18 months – what will the PDDD scene look like then? After 5 complete tax years, the £25,000 cumulative limit will amount to annual tax irregularities of just £5,000,” he said. “The number of taxpayers then falling within the ambit of PDDD will be many more. And in 10 years’ time, the annual inaccuracy will be no more than £2,500.

“Perhaps PDDD is an area which needs attention and in particular the relevance of the £25,000 limit?”