The latest quarterly list gives the names and addresses of 25 people who have been fined for non-payment, with the highest penalty of over £2m paid by someone who sold alcohol.

Acmer Ltd, based in South London, was fined £2.7m for non-payment of almost £4m of tax on alcohol sales. At the other end of the scale, a cleaning company in Weston-super-Mare paid a penalty of £25,000 relating to £34,000 of tax owing.

Several individuals on the list face penalties for tax due on income from property, including two men from London. The list also includes details of a woman who ran a designer flooring company in Usk, who was given a £23,000 penalty, and a farmer from County Antrim who faces a £10,000 penalty.

An invoice factoring company based in East Sussex has a £24,000 penalty for non-payment of around £40,000 tax, while a convenience store in Colwyn Bay paid over £50,000 relating to tax demands for close to £90,000.

HMRC has the power to publish the names of anyone who deliberately fails to comply with tax obligations or makes deliberate errors on a tax return under section 94 of the Finance Act 2009. The department published its first list of deliberate defaulters in February 2013. Names remain on the list for up to 12 months, and HMRC says they will monitor the individuals and businesses closely for five years to ensure there are no further problems with tax payments.