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SM05200 | Special Measures: Sanctions: Publication of information by HMRC Commissioners

From HM Revenue & Customs · Special Measures

When a large business receives a Confirmation Notice, the Commissioners for HMRC may publish relevant details, including:

  • the large business's current and former names

  • its address or registered office

  • any other identifying information deemed appropriate

HMRC must notify the business of the intention to publish and allow time for . Commissioners will consider any representations and notify the large business of the decision.

If a Confirmation Notice is withdrawn or expires, the large business is no longer subject to the notice. Commissioners must publish a notice confirming that the business is no longer subject to the regime within 30 days of the withdrawal or expiration of the Confirmation Notice.

FA2016/SCH19/PT3/PARA49