HMRC has published its latest quarterly listing of deliberate tax defaulters’ details, adding 112 names to the list of those who have received penalties either for deliberate errors in tax returns or for failing to comply with tax obligations.

The list includes tax evaders whose penalties involve unpaid tax of more than £25,000.

The largest tax penalty on the current listing amounts to £2m and was paid by Superpower Payroll Limited, a payroll service in Sowerby Bridge, on £1.5m of tax due over the period May 2015-16. Another payroll company also made the list with penalties amounting to £515,000, paid by TM Payroll Ltd in Bradford, on £736,000 of tax owed.

The list also shows a financial consultant from Kenley, Andrew Robin Banks, who was given a penalty of £159,000 relating to £349,000 of tax owing, while a financial advisor from Petersfield, Richard Charles Marrable Bryant, owed £13,000 on £31,000 of tax outstanding.

A property management and import and export of food company, G & GT Foods Ltd, was second on the list with £723,000 of penalties relating to £1m of tax outstanding over the period March 2011 to July 2013.

Restaurants and takeaways appear on the list frequently however, most of them are less major offenders. Michael Lee who owns a restaurant in Wakefield was charged £24,000 on £65,000 of tax outstanding, while SS Leisure Ltd in Dunoon owed £19,000 on £30,000 for an Indian restaurant.

A takeaway in Durham, ran by Sadeck Amin, owed £10,000 on £26,000 of tax owed and Ooki Takeaway Ltd in Colchester had to pay £14,000 relating to £29,000 of tax owed from a hot food takeaway.

HMRC only publishes details where the taxpayer has not made a full and immediate disclosure either before or during an investigation, and the information is made publicly available for a maximum period of 12 months.

The full list of tax defaulters is here.