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Richard Hotchin, 39 and the sole administrator of Qube Specialist Maintenance Solutions Ltd, aggrandized the amount of his purchases and drew up apocryphal invoices for accessories he had never bought.

An HMRC analysis begin Hotchin, who lives in Gainsborough, fabricated up abstracts on his VAT allotment amid April 2012 and March 2014 to accumulate authority of the tax he should accept paid.

Richard Young, Assistant Director, Artifice Analysis Service, HMRC, said: “Hotchin manipulated the accounts of his business and drew up counterfeit invoices to abduct taxpayers’ money to which he was not entitled.

“This is money that should accept been allotment basic accessible services, and his betray created an asperous arena acreage for his honest competitors.

“HMRC takes tax artifice acutely seriously, and will booty activity area we acquisition it to ensure no one is above our reach.”

Hotchin pleaded accusable to cheating the accessible acquirement at Lincoln Crown Cloister in June and was bedevilled to 21 months in bastille at the aforementioned cloister on Monday.

Confiscation affairs are underway to compensate the gain of his crime.

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