HMRC has published the details of those businesses given financial penalties for failing to comply with tax obligations or deliberately filing errors in tax returns.

HMRC's Publishing Details of Deliberate Defaulters scheme flags up when a person or business has made at least one deliberate default on more than £25,000. 

The HMRC said: "For the minority who refuse to pay, HMRC has a range of tools available and we are able to publish the names of those penalised under civil procedures for deliberately defaulting on certain tax obligations.

The Government body says that it is necessary to publish the details of those that do this in order to act as a deterrent on those flouting the rules.

Between them they have managed to avoid paying almost £200,000 worth of money into the system over periods and six and eight years.

The HMRCs list is updated every three months and the information is completely wiped after a year.

The information below is listed on the government website on the day this story was published.

Below are those listed by HMRC:

Name - Gaus Miah

Business - Restaurant and income from property.  Formerly trading as 'Rahi at the Waterloo'

Known addresses - 6 Chiswick Street, Carlisle, CA1 1HQ and formerly of Aglionby, Carlisle, CA4 8AG

Period of time - 6 Apr 2010 to 5 Apr 2016

Total amount of tax/duty on which penalties are based - £69,662.10

Total amount of penalties charged - £29,258.05

Name - Malik Miah

Business - Restaurant.  Formerly trading as ‘Indian Ocean’

Known address - Formerly of 43 Crescent Road, Windermere, LA23 1BL

Period of time - 6 Apr 2010 to 5 Apr 2018

Total amount of tax/duty on which penalties are based - £127,114.21

Total amount of penalties charged - £46,714.33

Why HMRC names and shames these businesses

A spokesperson for HMRC said: “We are committed to making sure people pay the tax they owe.

"This is about influencing behaviour by encouraging defaulters to engage with HMRC.”