Over the three-month period, HMRC identified £28.5m in unpaid tax by the businesses and individuals named in the quarterly list.  

Leading the list with the biggest penalty of £2.5m was online market trader and internet sales group Shenzhenshi Shangrongzhuanshi Gongchengsheji Youxiangongsi. The company based in Shanzhen, China had an unpaid tax bill of £3.6m built up from 1 November 2018 to 30 April 2019.

Food and beverage wholesaler, Kamros Cash and Carry Limited owed HMRC £3.4m in outstanding tax which resulted in a penalty of £2.1m from HMRC. The wholesaler is currently in liquidation after being ordered by the Hight Court to wind up under the provisions of the Insolvency Act 1986 in November 2019 January 2020.