Liverpool Businesses Fined as HMRC Publishes Defaulters List 2026

Key Points

• The latest list of people who deliberately avoided paying their taxes was released by HMRC on 2 October 2026. This list consists of over 130 defaulters within the UK.
• Among those listed were three companies located in Liverpool that defaulted on taxes worth nearly £400,000.
• Gladstone Build Limited topped the list with the largest fine of £304,578 for defaulting taxes worth £428,033.
• The other two companies that have been penalized are Swan Builders Ltd and Thomas Thanasis Margariti whose penalties were £50,867.25 and £40,615.40 respectively.
• This is a list of civil penalties alone, and the information will be available for 12 months.
• HMRC stated that the publication was meant for the most serious cases of defaulting taxes that are worth above £25,000.
• It should be noted that taxpayers will not be put on this list if they make full disclosure of their mistakes while HMRC is investigating.

Liverpool (Liverpool standard) October 05, 2026 – HM Revenue and Customs has published its latest list of deliberate tax defaulters, with three Liverpool-based businesses among more than 130 entities named and shamed across the United Kingdom for failing to pay their taxes in full. The publication, released on 2 October 2026, forms part of HMRC’s ongoing enforcement strategy to tackle serious cases of deliberate tax non-compliance through transparency and public accountability.

Which Liverpool firms appear on HMRC’s deliberate defaulters list?

As reported by the Liverpool ECHO, three businesses with addresses in Liverpool were included in the latest publication, having collectively defaulted on tax duties totalling almost £400,000. The largest penalty in the region was issued against Gladstone Build Limited, a building developer registered at Fieldfare Close in L25. For the period covering November 2023 to September 2024, the company defaulted on £428,033 in taxes and was charged £304,578 in penalties.

Swan Builders Ltd, registered at Woolton Manor on Allerton Road and engaged in the development of building projects, was named for defaulting on £67,823 in taxes for the period November 2021 to November 2024. The firm received a penalty of £50,867.25.

Thomas Thanasis Margariti, a roofer and groundworker registered at Liverpool Road North in L31, was listed for defaulting on £58,022 in taxes during the period April 2017 to April 2020. He was charged £40,615.40 in penalties.

What are the criteria for HMRC publishing tax defaulter details?

HMRC officials confirmed that the publication of the defaulters list is targeted at the most serious cases of deliberate tax non-compliance. The list covers civil penalties only and does not include criminal convictions for tax fraud. Details remain published for 12 months from the date of first publication.

The cases relate to businesses and individuals which did not pay at least £25,000 in tax, or failed to make a full disclosure when HMRC began its investigation – a step that would have kept their details off the list. The information is only released once the penalties are final, meaning either the appeal period has ended without an appeal being made, an appeal has been finally determined, or a contract settlement has been made.

According to the Publishing Details of Deliberate Defaulters (PDDD) regime, publication is not automatic and a taxpayer will only be considered for the list where statutory conditions are satisfied. The regime is intended to support transparency and act as a deterrent to deliberate non-compliance.

What has HMRC said about the latest publication?

Responding to questions about the latest list, an HMRC spokesperson stated: “We follow a robust process when we publish our Deliberate Defaulters list and details are only published where the statutory conditions are met.” The spokesperson added: “Before publication we carefully consider the facts of each case and taxpayers have opportunities to make representations before the list is published.”

Kevin Hubbard, HMRC’s Director of Small Business and Individuals, has previously commented on similar publications, stating: “Too many high streets have businesses that are undercutting their honest neighbours by failing to pay the tax they owe.” He continued: “That is unfair to compliant businesses and to the communities they serve, and we are determined to tackle it.”

How does HMRC enforcement activity extend beyond publishing names?

The publication of the list of deliberate defaulters is one of many measures HMRC is using to tackle non-compliance in tax payments, while also stepping up its wider enforcement activity. The ECHO understands HMRC will make more than 30,000 interventions during the period 2026 to 2027, with the aim of tackling tax fraud and criminal activity on the high street.

This includes deploying more staff to visit high street premises, targeting the full spectrum of tax risks and illegal activity associated with cash-intensive businesses. HMRC is also tasked with making targeted interventions against businesses involved in money laundering, National Minimum Wage breaches, the sale of illicit goods such as vapes and tobacco, and clamping down on rogue directors who repeatedly shut businesses and reopen elsewhere.

Officials have also confirmed HMRC continues to investigate till fraud by identifying the providers and end-users of electronic tools used to manipulate sales records, launder money or suppress sales. In May 2026, the Home Office launched a new High Street Organised Crime Unit with £30 million of funding, bringing HMRC together with other government departments, Trading Standards, policing partners and the National Crime Agency. At the 2025 Budget, the Chancellor announced a new team of 350 criminal investigators for HMRC to tackle evasion by small businesses.

Background of the Deliberate Defaulters Publication Regime

The Publishing Details of Deliberate Defaulters (PDDD) regime was established under section 94 of the Finance Act 2009, which came into effect on 1 April 2010. The legislation allows HMRC to publish information about taxpayers who have deliberately defaulted on their tax obligations where specific statutory conditions are met.

The law permits HMRC to publish details of taxpayers who have incurred a penalty because they have either deliberately provided one or more inaccurate documents to HMRC, deliberately failed to comply with an HMRC obligation, or committed a VAT or excise wrongdoing. These deliberate acts must have resulted in HMRC establishing an additional amount of tax of more than £25,000.

HMRC will only publish details where the taxpayer has not made a full and immediate disclosure when HMRC started to investigate or prior to any investigation. Where publication criteria have been met, the law allows HMRC to publish some or all of the following: the name of the person who incurs the penalty including any trading name, previous name or pseudonym; the person’s address or registered office; the nature of any business carried on; the amount of the qualifying penalty; the qualifying potential lost revenue; the periods when the inaccuracy, failure or wrongdoing occurred; and any other details HMRC considers necessary to make the person’s identity clear.

The list relates to deliberate defaulters who have been dealt with using civil proceedings and does not contain details of criminal convictions of those found guilty of a criminal offence in open court. HMRC publishes the information once penalties are final, and the law requires that no information about a person be published for more than 12 months from the date of first publication.

Prediction: How This Development Can Affect Small Business Owners and Contractors

The continued publication of deliberate tax defaulters lists is likely to have several effects on small business owners, contractors and tradespeople across Liverpool and the wider UK. First, the transparency measure serves as a deterrent, with the public naming of businesses creating reputational consequences that extend beyond financial penalties. For construction firms, roofers, groundworkers and other tradespeople operating in cash-intensive sectors, the risk of being publicly identified may encourage earlier engagement with HMRC when compliance issues arise.

Second, the publication may affect commercial relationships. Clients, suppliers and partners conducting due diligence may check the defaulters list before entering contracts, potentially disadvantaging named businesses in tender processes or credit arrangements. The 12-month publication period means penalties continue to affect business prospects long after the financial penalty has been paid.

Third, the regime may accelerate behavioural change among borderline cases. HMRC’s guidance makes clear that making an early disclosure and cooperating with compliance checks helps reduce penalty levels and eliminates the risk of publication. Small business owners who might otherwise delay addressing tax discrepancies may now prioritise full disclosure to avoid public identification.

Finally, the broader enforcement context – including 30,000 planned interventions in 2026-27 and the new High Street Organised Crime Unit – signals intensified scrutiny of cash-intensive businesses. Small business owners and contractors should expect more frequent visits from HMRC officers, increased data-matching with other government departments, and greater use of technology to identify discrepancies in sales records. The combination of public naming, financial penalties and operational disruption creates a multi-layered compliance pressure that is likely to reshape tax behaviour among small businesses and sole traders in Liverpool and across the UK.