Thirteen individuals or companies feature on HMRC's latest quarterly list of tax cheats published on its website, including a wine wholesaler which paid a £652,000 penalty on £1m of tax owed.

The move to 'name and shame' what HMRC classes as 'deliberate defaulters' started last year. Those on the list have incurred penalties as a result of making a full disclosure which means that more than £25,000 of tax would have been lost without HMRC's intervention. Names can only be published within 12 months of the penalty becoming final and can only remain on the list for a year.

Wine Cellar Consolidations Ltd, based in Wembley, Middlesex, tops the current list, paying a penalty of £549,277 in early 2012 for evading £848,305 of tax, followed by another penalty of £103,752 on £160,235 of tax due. A Merseyside pub, the Volunteer Arms in Southport, was penalised £40,832 over a £58,332 non-payment of tax.

Amongst the individuals named on the list property developer Paul Johan from Wolverhampton paid a penalty of £168,000 over attempts to evade paying £240,000 of tax on buying and selling houses. A Glasgow hairdresser has received £30,000 in penalties.

The list also features several companies, including a skip hire operation and fast food take-aways, which have been charged quarterly fines of around £5000 which bring their total penalties over the £25,000 level.

Jennie Granger, HMRC director general for enforcement and compliance, said: 'Publishing taxpayers' names is not something we do lightly. These are people who have cheated the Exchequer of more than £25,000 and so had an unfair advantage over those who pay their tax. Publishing their names lets the community know we are tackling this and encourages others to get back on track.'