Sanjay Swaminarayan, from London, was investigated by HMRC after failing to file tax returns for his company, Shreeji Construction Ltd, between October 2012 and August 2014.

At Southwark Crown Court on 15 December, Swaminarayan was sentenced to 21 months of jail, suspended for two years; ordered to undertake 200 hours unpaid work; pay £2,800 court costs, was disqualified from being a company director for four years and given a curfew order.

He has now paid back HMRC his full debt.

Mark Cox, assistant director, fraud investigation service, HMRC, said: ‘Swaminarayan thought he could get away without paying his dues unlike other, hard-working taxpayers. But he was wrong. The money he stole should have gone to pay for the public services we all rely on, instead he pocketed it.’