Section 172 | Publication

(1)Subsection (2) applies if—

(a)a penalty under section 171 has been imposed on a recipient of a promoter action notice, and

(b)notice of appeal against the penalty can no longer be given or, if notice has been given, the appeal has been determined or withdrawn.

(2)An authorised officer of Revenue and Customs may publish—

(a)the recipient’s name (including any trading name, previous name or pseudonym);

(b)any address used by the recipient;

(c)any other information that the authorised officer considers appropriate for the purposes of identifying the recipient or their business;

(d)details of the recipient’s failure to comply;

(e)details of the penalty imposed on the recipient under section 171.

(3)Before publishing information under this section, an authorised officer of Revenue and Customs must—

(a)notify the recipient of their intention to publish, including the information that they intend to publish, and—

(b)allow the recipient 30 days from the date of notification to make representations to HMRC.

(4)Information published under this section must be withdrawn no later than 12 months after its publication.

(5)Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of CRCA 2005 or under any other enactment or rule of law.