James Delaney and
Linda Sinclair, Scotland
A former physics teacher struck off after students saw her sexually explicit OnlyFans profile has been fined more than £25,000 for failing to pay a huge tax bill.
Kirsty Buchan, who said she used the site as her teacher salary was insufficient, was cited on a list of people and businesses who had defaulted on payments to HMRC.
The tax authority said Ms Buchan had failed to pay £38,902.37 in tax between 6 April, 2022 and 5 April, 2023.
Ms Buchan said she was challenging the final amount owed and would clear any outstanding tax after that dispute was settled.
The 34-year-old, from Coatbridge in North Lanarkshire, had posted pictures of herself on the adult content site under the name “Jessica Jackrabbit”.
She described herself as a “good teacher gone bad” but resigned from her post at Bannerman High School in Glasgow in 2022 after it emerged pupils could see the paid-for page.
She was struck off the teaching register in June by the General Teaching Council for Scotland (GTCS).
At a hearing, the GTCS heard Ms Buchan had given a number of interviews to the Daily Record newspaper, where she claimed she could make £50,000 per month on the site.
HMRC cited her on a list of “deliberate tax defaulters” who had purposely not paid tax bills over £25,000.
It said that she had been issued with a penalty of £25,189.28 following an investigation.
However, Ms Buchan told Scotland News she planned to clear any outstanding charges once a dispute over the total amount owed was settled.
She said: “I am not avoiding paying the tax bill but I am in the process of disputing the penalty charges and the final amount owed.
“Once that is all sorted I will be clearing any tax owed.”
Ms Buchan previously told News her images had been illegally downloaded and shared with pupils at the school.
She said she did not want to leave her job, but “had to make more money” and had worked in Tesco and as an elf at a Christmas event to supplement her pay from teaching.
HMRC said Ms Buchan was one of 160 businesses and individuals cited for failure to pay outstanding charges.
They said her details would remain published online for up to 12 months.
Kevin Hubbard, HMRC director of individual 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.”