Jewellery wholesalers who failed to pay nearly £6m in tax over a year feature on the list, which also includes an Oxfordshire-based telecommunications services supplier who owed over £3.2m.

Fowler Oldfield Ltd neglected to pay £5,959,138 in tax for the period October 2014 to December 2015, and was given a penalty of £3,488,081. T W Telecommunications Ltd was fined £1.75m for its non-payment of taxes between May 2013 and October 2015.

Rochdale-based Nicholas Kumasi Ltd, a wholesaler of telecommunications equipment, was found to owe £1.5m of taxes for the three-month period November 2015 to January 2016 and charged a £977,818 penalty.

Alcohol wholesaler Deluxe Corporate Solutions Ltd and grocery wholesaler Carndale Enterprises Ltd were each found to have failed to pay over £1.2m of tax in a quarter and fined around £1m apiece.

Several people who failed to declare property or letting income are on the list, along with a dentist and a medical consultation who failed to pay around £50,000.

HMRC publishes details of deliberate tax defaulters quarterly. These are people who have received penalties either for deliberate errors in their tax returns or for deliberately failing to comply with their tax obligations.

Information is published where HMRC has carried out an investigation and the person has been charged one or more penalties for deliberate defaults which involve tax of more than £25,000.

Details are not published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.

Current list of deliberate tax defaulters is here.

Report by Pat Sweet