The Government was accused of breaching taxpayer confidentiality today after announcing plans to name and shame tax evaders.

The Government was accused of breaching taxpayer confidentiality today after announcing plans to name and shame tax evaders.

HM Revenue & Customs plans to publish the names and addresses of individuals who deliberately understate their tax returns by £25,000 or more.

Companies who do not pay the full tax for which they are liable could also be named and shamed.

The move is part of a Government push to cut down on tax evasion and avoidance announced in the Budget yesterday, which Mr Darling hopes will raise £1 billion between now and 2011/2012, as well as protecting a further £3 billion of tax receipts next year.

It is thought the Government decided to publish details of tax evaders after similar schemes in other countries, including Ireland, were successful in reducing the problem.

Chris Oates, partner in tax controversy and risk management at Ernst & Young, said: "This is a major change in approach.

"HMRC prided itself on maintaining taxpayer confidentiality. Now people who evade tax, who thought their tax affairs are confidential, could find their names and addresses splashed over the press."

Mike Scoltock, of chartered accountants Blick Rothenberg, said: "The Chancellor obviously believes that naming and shaming those who default on tax will encourage them to pay on time. Up until now there was no naming or shaming for a civil offence."

Simon Wilks, tax partner at PricewaterhouseCoopers, said: "This is a completely new departure for HMRC and the question of taxpayer confidentiality is a cornerstone of the UK tax system."

Draft legislation allowing the naming and shaming of tax evaders will be contained in the Finance Bill 2009.

It was also announced that people who hold money in offshore accounts will have a second chance to disclose any unpaid taxes by March 31 next year.

The Government is taking part in international efforts to improve the transparency of tax havens and increase the exchange of information between different jurisdictions.

Mr Oates said: "This confirms the rumours that HMRC will give individuals the opportunity to make disclosures of unpaid taxes relating to the offshore bank accounts that have not previously been disclosed.

"The last time this facility was offered it generated £400 million for the Exchequer, no doubt the Chancellor expects this to be significantly higher this time around.

"The New Disclosure Opportunity will be the 'last chance saloon' for all tax evaders to make a disclosure and settle on a financial basis with HMRC. It is an offer that should not be refused."