Enforcement, Recovery and Public Registers

HMRC publishes a range of information relating to compliance activity, enforcement outcomes, public reporting mechanisms and tax fraud prevention. These resources help businesses understand how HMRC approaches compliance, how tax fraud and avoidance can be reported, and where certain enforcement information is made available to the public.

This page brings together official sources relating to HMRC performance, tax fraud reporting, public registers, enforcement activity and wider fraud recovery initiatives. The resources below may assist businesses seeking to understand HMRC’s compliance work, public reporting processes and published enforcement information.

Sections

HMRC Annual Reports and Performance Data
Reporting Tax Fraud and Avoidance
Deliberate Tax Defaulters
Named Tax Avoidance Schemes
People Involved in VAT Fraud
Joint Chiefs of Global Tax Enforcement (J5)
Public Fraud and Recovery Reports

HMRC Annual Reports and Performance Data

HMRC publishes annual reports, performance data and operational statistics that provide insight into its compliance activities, revenue collection and enforcement work. These publications help businesses understand the scale of HMRC’s compliance operations and the role they play in protecting tax revenues.

Performance reports may include information relating to compliance yield, compliance checks, debt recovery activities, customer service performance and wider operational objectives. Businesses may find these resources useful when seeking to understand HMRC’s strategic priorities and approach to tax compliance.

Reporting Tax Fraud and Avoidance

HMRC provides official channels through which suspected tax fraud, tax evasion and tax avoidance concerns can be reported. Reports can be submitted by businesses, individuals and members of the public where they believe tax obligations may not be being met.

The reporting process is intended to support HMRC’s compliance and enforcement activities by allowing information to be submitted directly to the appropriate teams. Businesses should always rely on official HMRC reporting channels when raising concerns relating to potential tax fraud or avoidance.

Deliberate Tax Defaulters

HMRC may publish information relating to deliberate tax defaulters where the legal conditions for publication have been met. These publications form part of HMRC’s wider compliance and deterrence strategy and provide transparency regarding certain deliberate tax defaults.

Publication decisions are governed by legislation and specific HMRC procedures. The information released may include details relating to the business or individual involved, the nature of the default and the penalties imposed.

Named Tax Avoidance Schemes

HMRC publishes information relating to certain tax avoidance schemes, promoters, enablers and suppliers. These publications are intended to help taxpayers and businesses identify arrangements that HMRC considers ineffective, high risk or subject to challenge.

Reviewing these resources can assist businesses in understanding HMRC’s current position on avoidance arrangements and may help avoid involvement in schemes that could result in disputes, penalties or additional tax liabilities.

People Involved in VAT Fraud

HMRC publishes information regarding people involved in transactions connected with VAT fraud where publication is permitted by law. These resources form part of HMRC’s efforts to combat VAT fraud and improve transparency regarding certain enforcement outcomes.

Businesses carrying out due diligence may find these resources useful when assessing potential supply-chain risks and reviewing trading relationships. These checks should be considered alongside wider supplier and customer verification procedures.

Joint Chiefs of Global Tax Enforcement (J5)

The Joint Chiefs of Global Tax Enforcement (J5) is an international collaboration between tax authorities and law-enforcement agencies from several countries. The initiative focuses on tackling serious tax crime, cyber-enabled financial crime, money laundering and other cross-border threats.

J5 publications provide insight into international enforcement activity and demonstrate the increasing cooperation between tax authorities in addressing complex fraud and financial crime risks.

Public Fraud and Recovery Reports

Various public reports are published by government departments, oversight bodies and independent organisations examining fraud prevention, fraud recovery and public-sector compliance activity. These reports can provide useful background information on emerging risks, enforcement trends and lessons learned from major investigations.

Whilst these reports may not constitute direct HMRC guidance, they can help provide wider context regarding public-sector fraud prevention and recovery initiatives.