In short
- HM Revenue & Customs updates the list regularly, with the latest versions published in September 2026 and June 2026.
- Names are removed from HM Revenue & Customs lists no later than 36 months after the penalty becomes final.
What happened
HM Revenue & Customs released the 'Current list of people involved in transactions connected with VAT fraud — September 2026', identifying traders and company officers penalised for transactions where VAT at stake exceeds £50,000 or personal liability exceeds £25,000. The list is published once penalties are final, either after the appeal period or when appeals are determined.
The law, section 69E Value Added Tax Act 1994, allows HMRC to publish these names. Details are removed from the list no later than 36 months after the penalty becomes final. The lists are updated regularly, with previous versions published in June 2026, March 2026, and earlier.
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.
In numbers
- £50,000 Minimum VAT at stake for trader to be listed
- £25,000 Minimum penalty for company officer to be listed
- 36 months Maximum time details remain on list
Named in this item
Organization, regulator GB — —
What compliance teams should check
- Review the 'Current list of people involved in transactions connected with VAT fraud — September 2026' for client or counterparty names.
- Check if any company officers listed are personally liable for penalties exceeding £25,000 under section 69E Value Added Tax Act 1994.
- Monitor removal dates to ensure compliance with the 36 months rule for published penalty details.
Why it matters
This publication by HM Revenue & Customs provides compliance officers with an official, regularly updated list of individuals and companies penalised for VAT fraud, based on clear thresholds (£50,000 VAT at stake or £25,000 penalty for officers). Reviewing these lists helps identify high-risk parties and ensures due diligence in onboarding and ongoing monitoring. The 36-month removal rule also impacts how long these names can be referenced, affecting risk assessments and reporting obligations.
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