The UK’s
HM Revenue and Customs, the tax authority, has started to publish the name of
tax “defaulters” on its website for the first time as part of a “name and shame”
campaign against such individuals.

The organisation said it has been given the power to publish
these names as part of a drive to deter persons form “deliberately defaulting
on their tax obligations”. Firms named on the website include a knitware
manufacturer, property maintenance firm, a wine retailer and hairdresser.

Another feature of the move is that non-compliant persons
will be encouraged to fully disclose their affairs at the start of a tax probe
so that their details will not be published, HMRC said in a statement.

“The publication of these names sends a clear signal that
cheating on tax is wrong and reassures people who pay their taxes – the vast
majority – that there are consequences for those who refuse to tell HMRC about
their full liability. It also encourages defaulters to make a full and prompt
disclosure and cooperate with HMRC to avoid being named,” David Gauke, a
finance minister, said.

HMRC will update the list of those published on its website
each quarter, it said.

The organisation defines a “deliberate defaulter” as a
person who incurs a relevant penalty for an inaccuracy in a return or document
for a tax period beginning on or after 1 April 2010;  a failure to comply with certain obligations,
such as the obligation to notify HMRC of a liability to tax, or a VAT or excise
wrongdoing that occurred on or after 1 April 2010.