HMRC has published its second list of 'deliberate tax defaulters', who have been subject to an investigation and were found to owe more than £25,000 in tax.

Among the 15 individuals and small businesses named are a kebab shop owner in Peterborough, who faces a £22,000 penalty for failing to repay around £41,000 in taxes, as well as two pub landlords, several property and construction operators and a recruitment agency based in Knightsbridge.

The lowest fine recorded on the list is £16,000 paid by a Manchester pub landlord over unpaid tax of around £26,000, while Birmingham-based labour provider Paymaster Ltd was fined £1.1m on nearly £2m of unpaid tax.

Others featuring on the list are an Indian restaurant owner, fined £19,000 on £34,000 of tax owing, a wholesaler supplier of petroleum who owed over £1m of taxes and was fined £700,000, and a Sheffield scrap metal merchant fined £48,000 for not paying £88,000 in taxes. In total, the defaulters on the list owe a total of £4.6m in unpaid tax.

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 this year, and this is the next quarterly update. 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.

Phil Berwick, a partner at international law firm Pinsent Masons, said: 'HMRC is cracking down harder than ever before on those that owe tax debts. Where taxpayers deliberately underpay, HMRC is seeking a very significant level of penalty. HMRC is sending a message that if a business or individual fails to co-operate with them, not only will they be named and shamed, they could be hit with a huge fine.'