SEVEN Scottish businesses have been fined a total of more than £310,000 for failing to pay the correct amount of tax.

HMRC has published its latest list of deliberate tax defaulters, which reveals which firms and business owners have had to pay financial penalties after failing to comply with their tax obligations.

The Deliberate Defaulters scheme flags up when a person or business has made at least one deliberate default on more than £25,000.

READ MORE: Scotland could use land value taxation to balance its books

The department puts out the full list on a regular basis, with updates coming every three months. Information is then deleted after a year. The policy is known as "naming and shaming".

The following information was published by the UK Government on September 26, and featured nearly 100 firms across the UK.

The seven Scottish businesses were as follows:

Name: Apex All Trades Limited
Business trade or occupation: Building contractor
Address: 34 Thistlebank Gardens, Coatbridge, North Lanarkshire, ML5 5FF1
Period of default: Oct 2010 to 30 Sep 2016
Total amount of tax/duty on which penalties are based: £76,677.18
Total amount of penalties charged: £38,338.57

Name: Scott Henderson
Business trade or occupation: General builder
Address: 34 Thistlebank Gardens, Coatbridge, North Lanarkshire, ML5 5FF1
Period of default: 6 April 2010 to 5 April 2018 
Total amount of tax/duty on which penalties are based: £97,947.86
Total amount of penalties charged: £48,973.93

Name: Dashi Cuisine Ltd (trading as Lychee Oriental)
Business trade or occupation: Restaurant 
Address: 59 Mitchell Street, Glasgow, Gl1 3NL
Period of default: 11 September 2015 to 31 October 2018
Total amount of tax/duty on which penalties are based: £359,917.32
Total amount of penalties charged: £151,165.26

Name: Chia Fay Lee (undeclared income)
Address: 16 Blacksey Burn Drive, Glasgow, G53 7SX
Period of default: 6 April 2010 to 5 April 2020
Total amount of tax/duty on which penalties are based: £65,317.22
Total amount of penalties charged: £32,658.61

Name: Alastair Buchan Garden
Business trade or occupation: Share fisherman
Address: Formerly of 24 Assynt Place, Fraserburgh, AB43 9LZ and 2 Charles Street, Inverallochy, Fraserburgh, AB43 8XY and 9 Crown Court, Oldmarket Place, Banff, AB45 1HF
Period of default: 6 April 2015 to 5 April 2019
Total amount of tax/duty on which penalties are based: £57,602.72
Total amount of penalties charged: £38,881.82

Name: Mark John Rouse
Business trade or occupation: Floor fitter 
Address: Formerly of 108 Camelon Crescent, Blantyre, Glasgow, G72 0BD
Period of default: 6 April 2017 to 5 April 2021 
Total amount of tax/duty on which penalties are based: £36,003.08
Total amount of penalties charged: £23,942.03

Name: Jamie Stuart McCracken
Business trade or occupation: Construction
Address: 43C Broomhouse Grove, Edinburgh, EH11 3TY
Period of default: 6 April 2018 to 5 April 2021
Total amount of tax/duty on which penalties are based: £44,257.76
Total amount of penalties charged: £29,431.39