The list included three current Tory ministers and came as the Independent Parliamentary Standards Agency (Ipsa) revealed that in 2014/15 more than £1 billion was claimed by MPs.
The figures also showed two Scottish Lib Dems were in the top five claimants - Jo Swinson who lost her East Dunbartonshire seat in May claimed almost £200,400 and Sir Malcolm Bruce who retired as the MP for Gordon claimed nearly £206,600.
It was also revealed that former Prime Minister Gordon Brown was one of a number of MPs to make an individual claim for an item worth less than 10p.
The ex-Kirkcaldy MP made an 8p claim for stationery while former Labour Stirling MP Dame Anne McGuire made a claim for just 2p.
The list of MPs who had failed to pay back items worth up to £500 had forced Ipsa to write off the debt. Ministers Tobias Ellwood, Edward Timpson and Caroline Dinenage were among 26 politicians listed.
Ipsa insisted it asked the individuals numerous times to either justify the expenditure or hand back the money, and warned them that they would be publicly identified.
But while Mr Ellwood and Mr Timpson agreed to stump up following a rebuke from No10, other current and former MPs angrily denied that they had done anything wrong. Some suggested privately that the watchdog should not be humiliating them over “piddling” sums.
The debts written off range from a few pounds to hundreds. Much of the spending was on official credit cards that are automatically paid off by Ipsa before checks on whether they are allowable.
Children’s minister Mr Timpson put a £127.50 “public transport” bill on his card - before later ticking a box on a form indicating he did not want to claim the sum as expenses.
Foreign Office minister Mr Ellwood - who recently wrote a letter to the watchdog backing the controversial 10 per cent MPs’ pay rise because he was “watching the pennies” - owed for three claims.
A £5 food and drink bill was deemed outside the rules while a £17 train ticket was a duplicate. He said he did not want to claim for a £4.50 parking charge but did not repay the cash.
Chris Skidmore, parliamentary aide to Chancellor George Osborne, spent £125 on a London hotel but the claim was deemed not allowable under the rules.
Equalities minister Ms Dinenage paid a £13.50 constituency office telephone bill on card but it was later deemed ineligible.
Downing Street quickly made clear David Cameron’s displeasure with the situation. “The Prime Minister’s view is that he expects any ministers who owe money to pay it back,” a spokeswoman said.
Ipsa said Mr Ellwood and Mr Timpson had been in touch to say they would settle the bills. Ms Dinenage’s office said Ipsa had agreed the spending was valid.