HMRC publishes details every three months of people and businesses given financial penalties for failing to comply with tax obligations or deliberately filing errors in tax returns.
Details are only released when a person or business has made at least one deliberate default on more than £25,000.
The latest update names around 140 individuals and businesses, including several takeaways, convenience stores, and a vape importer.
In each case, they failed to fully disclose their default to HMRC at the outset of an investigation.
The list covers civil penalties only and does not include criminal convictions for tax fraud.
Among those on the list, published recently, is Panda Chef Ltd, a WA postcode-based food takeaway.
Formerly of Heath Street in Golborne, the business is said to have defaulted on paying £100,565 in tax between May 1, 2022, and December 12, 2024.
As a result, a financial penalty of £72,909.62 was handed down by His Majesty’s Revenue and Customs.
Kevin Hubbard, HMRC’s director of individuals and small business compliance, said: “We are actively tackling tax non-compliance among high street businesses across the UK.
“These namings show that we will act wherever we find it.
“Everyone on this list had the opportunity to come forward to make a full disclosure – and did not.
“HMRC will always pursue those who deliberately refuse to pay what they owe.”
