Michael Summer worked in the private sector, preparing medical examination reports for insurance companies and the armed forces. He did so on a self-employed basis, and submitted a self assessment tax return through his accountant each year.

As part of the HMRC tax health plan campaign, investigators examined Summer’s returns over a four-year period during which he earned more than £750,000 and found he had failed to declare his true income for the tax for years 2008-09 to 2011-12.

The under-declared amounts increased significantly over time, with Summer failing to reveal income of £11,772 in 2008-09, £103,000 in 2009-10 and £102,462 in 2010-11.

By 2011-12, the amount Summer failed to declare rose to £195,224. The total income tax and national insurance evaded came to £185,985.

Summer told HMRC investigators that he ‘wasn’t good with numbers’, and claimed he did not know exactly what he was earning or spending. He did admit during questioning that he had not provided his accountant with his true income.

Later, Summer admitted four offences of evading income tax at Leicester Crown Court, where he was sentenced to 18 months imprisonment on each charge, to run concurrently.

Stuart Taylor, assistant director, criminal investigation, HMRC, said: ‘Michael Summer spent vast sums on a luxury lifestyle – on his home, his holidays and even his car.

'We will not cease in our efforts to track down those who deliberately, and fraudulently, seek to gain a financial advantage over honest businesses. If Summer had come forward in 2010 and used the voluntary disclosure campaign to put his affairs in order, it would have been much less costly for him.’

Summer has already made a re-payment of £100,000, which will be held on account pending the confiscation process.

HMRC launched its tax heath plan campaign encouraging doctors and other medical professionals to declare their unpaid tax under more favourable terms in 2010. To date the campaign has raised total revenue of over £64m.