New dataset listing deliberate tax defaulters, these are people or companies who have received penalties either for deliberate errors in their tax returns or deliberately failing to comply with their tax obligations.
Now live - View schema here (login required).
- Total Fields: 12
- Primary Identifier: urn (unique record number)
- Company Linking: Uses company_number for linking to other company data
- Financial Data: Includes precise monetary amounts for both tax owed and penalties (using high-precision decimal format)
- Time Period Tracking: Captures the specific period during which the tax default occurred
- Business Context: Includes business_trade field to understand the nature of the defaulting company
- Matching Logic: Includes matched_company_name and match_ratio fields for data quality assessment
- Data Source: Part of the risk assessment data collection focusing on tax compliance failures
Notable Features:
- High Precision Financials: Uses decimal(38,18) format allowing for very large amounts with 18 decimal places of precision
- Default Period Tracking: Both start and end dates provide complete timeline of tax default periods
- Business Classification: business_trade field helps categorise the types of businesses that default on taxes
- Company Numbers: Identify individual companies based on registered number that default on taxes
This table is essential for identifying companies with a history of tax non-compliance and assessing the financial magnitude of their tax obligations and penalties.