Kirsty Buchan, 34, of Coatbridge in North Lanarkshire, was struck off in June after pupils discovered her profile on OnlyFans, where she advertised herself as a “good teacher gone bad”.

She told the Daily Record that she was earning as much as £50,000 per month on the platform – more than her entire year’s salary as a teacher.

HMRC this week included Ms Buchan on its list of “deliberate tax defaulters”, who it says have deliberately defaulted on tax exceeding £25,000.

She is listed as an “online content creator” who has been fined £25,189.28 after failing to pay £39,478.40.

Ms Buchan told the BBC that she is “in the process of disputing the penalty charges and the final amount owed”.

Kevin Hubbard, HMRC’s director of individuals and small business compliance, said: “We are committed to tackling those who deliberately default on the tax they owe and creating a level playing field for businesses.

“By publishing the names of deliberate defaulters and their penalties, we send a clear message that non-compliance has consequences.”