From a Bolton alcohol seller to a Rochdale groundworker, six Greater Manchester individuals and firms have been added to HM Revenue & Customs' (HMRC) latest list of deliberate tax defaulters.
HMRC publishes the list quarterly to "influence behaviour by encouraging defaulters to engage with HMRC", and each entry is specific to the date mentioned. Directors may have changed their behaviour, may no longer be at the published address, or the businesses or named premises may have changed hands.
Who has been named?
Mark Arthur Norris, whose business is listed as the sale of alcohol, of Radbourne Grove, Bolton, defaulted on £490,132 on November 9, 2021. He was given a penalty of £342,055.
Escala Capital Limited, a consultancy and book-keeping firm formerly of Lakeside, Cheadle, defaulted on £396,240 across three periods: February to July 2022, November 2022 to November 2023, and January to July 2024. The company was given a penalty of £263,500. Companies House records show the firm was formed in October 2020, a voluntary strike-off notice was filed in December 2024, and its last filed accounts from 2022 showed around £92,000 in assets.
J2 Corporation Limited (formerly J2 Global Corporation Limited), a property sales company of Lever Street in the Northern Quarter, defaulted on £385,792 between June 2015 and February 2016 and again from September 2016 to November 2021. It was given a penalty of £188,073. According to Companies House, the firm was launched in 2013, and its latest accounts from 2024 showed about £6.4m in assets but owed roughly £6.7m to creditors.
Bits4Hair Limited, a hairdressing products wholesaler formerly of Gibfield Park Avenue, Atherton, defaulted on £181,193 between April 2010 and March 2019. The firm was given a penalty of £59,839. Companies House shows the firm filed for liquidation in October owing more than £500,000; its creditors included HMRC, British Gas and Wigan Council.
ZA Pendlebury Developments Limited, a building developer of Duxbury Avenue, Little Lever, Bolton, defaulted on £42,688 between March and April 2025. It was given a penalty of £35,217. The company was founded in March last year, and a proposal to strike it off, lodged last month, has been suspended following an objection.
Dylan Paul Kearney, a groundworker of Waithlands Road, Rochdale, defaulted on £37,228 between April 2019 and April 2025. He was given a penalty of £15,711.
How the list works
A person or business appears on the list if they have made at least one default on more than £25,000 in tax. The list is updated every three months, and a defaulter's details are removed after a year.
Before updating the list, HMRC gives each defaulter an opportunity to argue why their information should not be released. The list was last updated by HMRC in June.
