Legislation – Finance Act 2026
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Finance Act 2026, Cross Heading: Power to publish information is up to date with all changes known to be in force on or before 16 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Part 7 Chapter 1 Crossheading Power-to-publish-information:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 7Tax advisers
Chapter 1Registration
Power to publish information
246Power to publish information
(1)
An authorised officer of Revenue and Customs may publish information about a person if—
(a)
the person is assessed to a financial penalty under this Chapter, or
(b)
the person is issued with a relevant ineligibility order.
(2)
The information that may be published under this section is—
(a)
the person’s name, including any trading name, previous name or pseudonym;
(b)
the postcode of any address used by person;
(c)
any other information the authorised officer considers appropriate to publish in order to make clear the person’s identity;
(d)
the amount of the financial penalty or (as the case may be) the type of the relevant ineligibility order issued.
(3)
Before publishing information under this section, the authorised officer must—
(a)
notify the person that they are considering doing so,
(b)
allow the person a period of 30 days, beginning with the date of the notification, to make representations to HMRC, and
(c)
after considering any such representations, notify the person of the authorised officer’s decision as to whether to publish the information.
(4)
Information may be published under this section in any manner that the authorised officer considers appropriate.
(5)
No information may be published under this section before the day on which the financial penalty or relevant ineligibility order becomes final.
(6)
No information may be published under this section for the first time after the end of the period of one year beginning with the day on which the penalty or relevant ineligibility order becomes final.
(7)
Where—
(a)
information has been published under this section on a government website, and
(b)
the information remains accessible on the website after the end of the period of one year beginning with the day on which it was first published,
an authorised officer of HMRC must take steps to remove the information from the website.
(8)
But subsection (7) does not apply in a case where the information was published under subsection (1)(b) by virtue of the person being issued with a permanent ineligibility order under section 236 or 237 (ineligibility orders).
(9)
For the purposes of this section a financial penalty or ineligibility order becomes “final”
if—
(a)
the time for bringing any appeal or further appeal relating to it expires (ignoring any possibility of an appeal being brought out of time with permission), or
(b)
if later, any appeal or final appeal (other than an appeal brought out of time with permission) relating to it is finally determined.
(10)
In this section “relevant ineligibility order” means a temporary or permanent ineligibility order issued under section 236 or 237 (ineligibility orders).