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These Scottish businesses have been named and shamed by HMRC for unpaid tax Ten businesses in Scotland have been named on a government list of tax defaulters. The list, which was published by the HMRC, details people and businesses who have been given financial penalties for failing to comply with tax obligations or deliberately filing errors in tax returns. HMRC s Publishing Details of Deliberate Defaulters (PDDD) routinely releases the information of those who made at least one deliberate default on more than £25,000. This list is updated every three months and the information is deleted after one year. The information below is listed on the government website on the day this story was published and is compiled of those added between September 2018 and June 2019.