The individuals include a hairdresser in Liverpool, a coach operator in Bolton and a knitwear manufacturer in Nottingham.
The largest amount of tax evaded was £447,904 by a wine trader in Cheshire who was given a penalty of £291,830 while the smallest amount was £27,889 by a grocer in Kirkcaldy who was penalised the same amount.
A deliberate defaulter is an individual who has filed an incorrect tax return or document, failed to notify HMRC of tax liabilities or committed a VAT wrongdoing after 1 April 2010.
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Individuals can be named by HMRC for 12 months once it is established they are liable for a penalty for deliberate default, more than £25,000 of tax has been lost and they have failed to make a full disclosure to HMRC.
HMRC said it hoped the publication of the names would deter UK taxpayers from deliberately defaulting on their tax obligations and encourage the non-compliant to make a full disclosure at the outset of an investigation.
David Gauke, Exchequer Secretary to the Treasury, said: 

"HMRC is dedicated to clamping down on the small minority of people who break the law, and finding and taking action against tax cheats who try to evade their responsibilities.
"The publication of these names sends a clear signal that cheating on tax is wrong and reassures people who pay their taxes – the vast majority – that there are consequences for those who refuse to tell HMRC about their full liability. It also encourages defaulters to make a full and prompt disclosure and cooperate with HMRC to avoid being named."
The list will be updated by HMRC every quarter.

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