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Corporate report

People involved in transactions connected with VAT fraud

A list of people penalised for their involvement in transactions connected with VAT fraud.

Updates to this page

From:
HM Revenue & Customs
Published:
17 June 2021
Last updated:
24 September 2026
Show all updates

  1. Published 'People involved in transactions connected with VAT fraud — September 2026'.

  2. Published 'People involved in transactions connected with VAT fraud — June 2026'.

  3. Added 'list first published 26 March 2026'.

  4. Published 'List first published 20 November 2025'.

  5. Added 'List first published 25 September 2025'.

  6. Added 'List first published 18 June 2025' and removed 'List first published 21 June 2023'.

  7. Added 'List first published 18 March 2025' and removed 'List first published 23 March 2023'.

  8. Added 'List first published 28 November 2024' and removed 'List first published 24 November 2022' and 'List first published 26 September 2022'.

  9. Two companies removed from 'List first published on 26 September 2022' and a company officer removed from 'List first published 21 June 2023'.

  10. Removed list first published 15 June 2022, including company officer.

  11. Removed 1 name first published in November 2021 and 5 names first published in March 2022.

  12. Removed 2 names first published in November 2021.

  13. Removed list first published 17 June 2021.

  14. Published new list and removed 2 entries from list first published 17 June 2021.

  15. Published new list of people involved in transactions connected to VAT fraud.

  16. Added 'List first published 24 November 2022'.

  17. Published list for September 2022.

  18. Published lists for 15 June 2022.

  19. Added lists for March 2022.

  20. Published new list of people involved in transactions connected with VAT fraud.

  21. First published.

Documents

Current list of people involved in transactions connected with VAT fraud — September 2026

ODS, 4.65 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

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Current list of people involved in transactions connected with VAT fraud — June 2026

ODS, 4.76 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Current list of people involved in transactions connected with VAT fraud — up to March 2026

HTML

Information about the list

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Details

From June 2026, the link for ‘People who are involved in transactions connected with VAT fraud’ will be published in an Excel ODS file.

We can publish certain information about traders who have taken part in transactions connected with VAT fraud.

Under certain circumstances we can publish:

  • the names of traders who have been charged a penalty in respect of a transaction connected with VAT fraud
  • the names of company officers who are personally liable to pay a company’s penalty

The law that allows this is section 69E Value Added Tax Act 1994.

It only applies where HMRC establishes that the business knew or should have known that its transactions were connected with VAT fraud.

We can only publish a trader’s name where the VAT at stake in their transactions exceeds £50,000. We can publish a company officer’s name where the amount of penalty they are personally liable to pay is more than £25,000.

We will publish enough information to identify the trader or officer and the amount of the penalties.

We publish this information once these penalties are final. A penalty becomes final on either the:

  • day after the end of the appeal period if the person does not make an appeal
  • date when an appeal is finally determined

The law requires that those details published about a person are removed no later than 36 months of the penalty becoming final or where more than one penalty is involved, no later than 36 months of the date when the latest penalty became final.

The lists of persons charged a penalty for transactions connected with VAT fraud will not be captured for The National Archives.

It’s important to note:

  • the published person may no longer be involved in transactions connected with VAT fraud
  • the published person may no longer be at the published address
  • the business currently at the published address may have no connection with published business
  • the business currently at the published address may have the same name as the published business but could be under completely new management

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