Case details for Dharminder SINGH

Name: Dharminder SINGH

Name: Bhinda Sahota Construction Ltd

Date of Birth: 21 / 2 / 1982

Date Order Starts: 2 / 7 / 2019

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 08197501

Last Known Address: 52, Southfield Road, , , Scunthorpe, DN16 3BU

Conduct: 1. Dharminder Singh (“Mr Singh”) caused or allowed Bhinda Sahota Construction Ltd (“Bhinda”) to submit inaccurate information to HM Revenue & Customs (“HMRC”) for at least the tax years 2013/14 and 2014/15, resulting in an outstanding liability to HMRC for RTI Income tax PAYE/NIC and CIS of £247,156 plus penalties of £97,089. In that:

  • Bhinda operated a labour only construction business from September 2012 to August 2017.
  • HMRC visited the company and as a result of their investigation, HMRC determined from bank statements that the company had not deducted the CIS tax due from its subcontractors and had not declared the full drawings taken from the company by the director and secretary.
  • HMRC made a Regulation 80 determination for PAYE and Section 8 decision for NIC for tax year 2013/14 and 2014/15 of £65,587 and £100,885 respectively totalling £166,472.
  • HMRC made a Regulation 13 determination for CIS due for tax years 2013/14 and 2014/15 of £23,240 and £57,444 respectively totalling £80,684.
  • HMRC applied penalties for potential lost revenue on inaccurate CIS returns totalling £97,089. 2. He failed to ensure Bhinda submitted all returns and make full payment to HMRC in respect of VAT and PAYE/NIC/CIS, resulting in £211,333 owed to HMRC. Bhinda traded to the detriment of HMRC from 07/10/2015. In that:
  • Bhinda submitted VAT returns for period ending 31/10/2014 to 30/11/2015 totalling £135,986.
  • No further returns were submitted and HMRC raised assessments for quarter period ending 29/02/2016 to 31/08/2017 totalling £155,361.
  • Bhinda made payments from 07/01/2015 through to 14/03/2016 totalling £112,100.
  • Bhinda owes HMRC a total £179,247 for outstanding VAT liabilities.
  • As a result of the failure to file returns, surcharges of £20,012 were incurred for 31/11/2015 to 31/08/2017 and remained outstanding at the date of the winding up order.
  • Bhinda failed to submit and pay all RTI Income tax returns. For 3 months of tax year 2015/16 PAYE and CIS of £2,947 remained outstanding. HMRC estimated PAYE and CIS for tax years 2016/17 of £20,569 and for 2017/18 of £8,570. A total of £32,086 remained outstanding. Comparable Treatment
  • At liquidation HMRC stated the amount due to them was £584,592 whilst the liability to other creditors was £1,000.
  • Between 31/08/2013 and the date of the winding up order the total debt owed to HMRC increased by £584,592 whilst the debt to trade creditors has decreased by £13,011. 

    This information is correct as at 11 / 6 / 2019

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