Section 212 | Publication following an incorrect declaration

(1)An authorised officer may publish information about a person where—

(a)the person has incurred a penalty under section 210 in relation to a declaration, and

(b)the penalty has become final.

(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)any address used by the person;

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

(d)details of the arrangements to which the declaration relates including the nature of the person’s involvement in those arrangements;

(e)details of the penalty imposed on the person under section 210.

(3)The information may be published in any way that the authorised officer considers appropriate.

(4)Before publishing information under this section, the authorised officer must—

(a)notify the person that they are considering doing so,

(b)give the person 30 days from that notification in which to make representations about whether it should be published, and

(c)have regard to any representations received.

(5)In this section—

“arrangements” means—

in relation to a declaration provided under section 316C(6)(b)(ii) of FA 2004, arrangements or proposed arrangements, with those terms having the same meaning as in that section;

in relation to a declaration provided under paragraph 36(6)(b)(ii) of Schedule 17 to F(No.2)A 2017, arrangements or proposed arrangements, with those terms having the same meaning as in that paragraph;

in relation to a declaration provided under section 86(5)(b)(ii) of FA 2022, a proposal or arrangements, with those terms having the same meaning as in that section;

“authorised officer” means an officer of Revenue and Customs authorised for the purposes of this section.