Included are people who have been penalised for deliberate inaccuracies, failures or wrongdoing amounting to more than £25,000 ($32,814, €28,015).
“We believe that the possibility of having their details published will deter people from becoming deliberate defaulters,” HMRC said at the time.
“We also believe that it will encourage deliberate defaulters to come forward and put their tax affairs in order.”
However, a report by consultancy Quadrangle on behalf of HMRC, has found “no strong evidence that PDDD is an effective deterrent to defaulting on one’s tax obligations” for businesses or individuals that submit their own tax returns.
It found that “some defaulters were not actually aware that their details had been published”.
Of those that were aware of publication, some were angry or “felt residual shame” but “nobody felt publication had affected them specifically in any significant or material way”.
Public awareness and impact
Being publicly named and shamed was the least well-known consequence of HMRC’s tax evasion tackling powers, with just 28% of people surveyed being aware of it.
This compares with 70% of people being aware of fines and penalties.
Just 43% of the general public claimed they may avoid using businesses that have had their details published by HMRC.
“Due to a very limited awareness of publication, PDDD was not seen as an effective deterrent against defaulting on tax obligations,” the report stated.