Case details for Hardeep Singh NOTTA

Name: Hardeep Singh NOTTA

Name: NOTTA CONSTRUCTIONS LTD

Date of Birth: 19 / 8 / 1978

Date Order Starts: 5 / 5 / 2022

Disqualification Length: 8 Years 0 Month(s)

CRO Number: 08286851

Last Known Address: 31 Newlands Close,, , , , SOUTHALL,, UB2 5TN

Conduct: Between 08 November 2012, at the earliest, to 31 March 2017, Hardeep Singh Notta (“Mr Notta”) caused Notta Constructions Ltd (“Notta”) to under declare the turnover, purchases and wage costs of the business and consequently under declare and underpay Pay as You Earn (“PAYE”), National Insurance Contributions ('NIC'), Value Added Tax (“VAT”) and Corporation Tax (“CT”) to the detriment of HM Revenue & Customs (“HMRC”). HMRC determined that Notta under declared its PAYE for the years 2012/2013 to 2016/2017 (inclusive), under declared its VAT liability for quarters ended August 2014 to November 2016 (inclusive) and under declared its CT for the years 2012/2013 to 2015/2016 (inclusive). In that: PAYE/NIC: ? Following HMRC’s investigation it was determined that Notta’s PAYE /NIC liability had been under declared on the returns submitted within the years ended 2012/2013 to 2016/2017 and an assessment was subsequently raised totalling £97,806. ? On 02 February 2018 he signed a contract settlement agreeing to the repayment of a PAYE /NICliability totalling £138,825, accounted for by the PAYE/NIC assessment of £97,806 plus interest and penalties. ? Notta made no payments to reduce the PAYE/NIC liability as per the contract settlement dated 02 February 2018. VAT: ? Notta was initially registered for VAT from 01 May 2014. Following HMRC’s investigation, the VAT effective date of registration was revised to 01 July 2013. ? Notta submitted VAT returns for the quarters ended August 2014 to November 2016 (inclusive) with a combined VAT liability of £9,243, with surcharges during the period totalling £835. Notta made payments to HMRC which serviced the original returns it submitted and associated surcharges. ? Following HMRC’s investigation it was determined that VAT had been under declared on the returns for the quarters ended August 2014 to November 2016 and an Officer assessment was subsequently raised totalling £76,969, with corresponding penalties totalling £26,939 and interest of £4,893. ? Notta made no payments to reduce the increased VAT liability. Corporation Tax: ? Following HMRC’s investigation it was determined that Notta’s CT liability had been under declared on the returns submitted within the years ended 2012/2013 to 2015/2016. ? As a result of HMRC’s determination, assessments were raised for the years ended 2012/2013 to 2015/2016 totalling £82,284 with a corresponding deliberate inaccuracy penalty charge totalling £16,423. ? From the date of incorporation to the date of liquidation, Notta made payments totalling £5,159 to HMRC in respect of CT. ? At the date of liquidation, Notta’s liability in respect of CT totalled £93,648 (including penalties). 

This information is correct as at 14 / 4 / 2022



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