HMRC has published the names of deliberate tax defaulters on its website for the first time.

The move is part of a new approach to combating tax evasion and non compliance by 'naming and shaming' people who have received penalties either for deliberate errors in their tax returns or for failure to comply with their tax obligations.

Those on the list have been subject to an HMRC investigation and charged one or more penalties of over £25,000. The first set of nine names includes four companies -- a leisure club, wine supplier, construction firm and knitwear manufacturer. The largest amount of unpaid tax or duty, £447,904, was owed by the Derbyshire-based Trade Beverage Company Ltd which paid a penalty of £291,803.

The five individuals on the list include a hairdresser, grocer, and pipe specialist. While most were liable for a single case of unpaid tax amounting to around £28,000, two were named as having paid multiple penalties.>

A coach operator, Brian Tattersall from Bolton, paid around £50,000 in penalties having evaded some £86,000 of tax payments due over five separate quarters. David Jay from Essex, who specialised in property was named as evading around £71,000 in two successive tax years and paying penalties totalling some £50,000

David Gauke, exchequer secretary to the Treasury, said: 'The publication of these names sends a clear signal that cheating on tax is wrong and reassures people who pay their taxes - the vast majority - that there are consequences for those who refuse to tell HMRC about their full liability. It also encourages defaulters to make a full and prompt disclosure and cooperate with HMRC to avoid being named.'

HMRC will update the list of those published on its website each quarter. The department will not publish information about anyone who earns the maximum reduction of the penalties by fully disclosing details of the defaults, and there is a legislative requirement for HMRC to ensure it publishes names for only 12 months.