HMRC has published its third list naming and shaming tax defaulters who have evaded over £25,000 of tax due and been given penalties following an investigation.

The current list of some 40 names includes builders, haulage and transport companies, several fast food outlets, restaurants and pubs, a recruitment agency and an e-trader. The largest record fine, £1.1m, is for two years of tax defaults by Birmingham-based labour provider Paymaster Ltd.

In addition, Essex-based EU Oil paid over £700,000 in penalties, while a Cheshire-based wine trader and a Manchester knitwear company both notched up over £300,000 in penalty payments.

Individual defaulters include a hairdresser from Liverpool, who has been fined £17,248 for failing to pay £29,868 in tax due, and a kebab shop owner from Peterborough who received two £10,000 penalties over a total of £40,000 of tax owing.

Those on the list are individuals who did not make a full and immediate disclosure when HMRC started to investigate or prior to any investigation, and who are subsequently found to owe more than £25,000 in additional tax. HMRC updates the details quarterly and information about each individual is removed after one year.