In the quarterly deliberate defaulter’s list, HMRC identified £20.3m in unpaid tax by businesses and individuals, down £1.2m from £21.5m in the last quarter.

HMRC’s list names over 135 individuals and businesses who have deliberately evaded taxes and have been fined a total of £13.4m.

The worst offender was a management consultancy that failed to pay a tax bill of £2,709,735 over a four-year period between 22 June 2018 to 16 February 2022. James Edward Croft, sole director of Dedicated Outsourcing Ltd, now faces a penalty of £1,896,814.50.

The company accounts have been overdue since 2022, with the last accounts being made up to 28 February 2021.