A total of 196 individuals and companies from across the UK are on the latest deliberate defaulters list, owing HMRC a total of £93.3m, with £56.5m in tax up from £24.5m, and a huge penalty bill of £36.7m in penalties, up from £15.5m last quarter.

The five largest entries on HMRC's latest deliberate tax defaulters list accounted for more than £38.6m, comprising £24.3m in unpaid tax and £14.3m in penalties.

Umbrella payroll company Fair Pay Services Limited from Northampton topped the list owing £9.1m in unpaid tax and £4.4m in penalties for a seven month period from May to December 2024. Incorporated in January 2019, the company was wound up in April 2026 and is now in liquidation.

The second biggest deliberate defaulter was General Engagement Incorporation Limited, previously MU Administration Ltd, based in Barrowford near Burnley, and were classified as retail sales by HMRC. They owed £4.6m in tax, and £3.2 in penalties. General Engagement was incorporated in June 2023, only filing one set of accounts for FY24 in March 2025.