Case details for Rachael Marie  Moran

Name: Rachael Marie  Moran

Name: Total Access (Mcr) Limited

Date of Birth: 22 / 7 / 1990

Date Order Starts: 24 / 7 / 2019

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 09061736

Last Known Address: 117 Prince Consort Road, , , , GATESHEAD, NE8 1LR

Conduct: Rachael Moran (“Miss Moran”) failed to comply with statutory obligations in respect of Value Added Tax (“VAT”), Pay As You Earn (“PAYE”) and Construction Industry Scheme (CIS) returns and caused Total Access (MCR) Limited (“Total Access”) to trade to the detriment of HM Revenue & Customs (“HMRC”) by failing to make payments as and when due from at least 7th April 2016 until the liquidation on 31st August 2017 in respect of VAT and from 5th May 2017 to liquidation in respect of PAYE & CIS. At the date of liquidation a total of £72,863 was due to HMRC in respect of VAT and £80,443 in respect of PAYE & CIS. VAT

  • Total Access submitted VAT returns up to the quarter ending 31st April 2017 by which point the VAT liability stood at £47,176.
  • The last payment made by Total Access in relation to its VAT liability was £5,000 on 8th March 2017 after which the company VAT liability stood at £24,612.
  • Total Access did not submit returns for the quarters ending 31st July 2017 and 31st October 2017. HMRC issued assessments totalling £23,885 plus surcharges of £1,802.40 to produce a final claim amount of £72,863. PAYE and CIS
  • Total Access submitted regular returns in relation to PAYE and CIS from the commencement of trade up to period ending 5th May 2017.
  • Following Total Access’ final RTI and CISR returns on 22 May 2017, the combined liability for PAYE and CIS stood at £54,323.89.
  • The last payment made by Total Access towards the PAYE and CIS liability was on 2nd December 2016 for £2,000, after which the outstanding combined liability stood at £19,759.70
  • The last Employee Payment Summary submitted by Total Access for period ending 5th April 2017 reduced the outstanding balance by £4,578.10 to £41,961.47 as at 19th April 2017.
  • From 22nd June 2017 onwards HMRC issued specified charges in relation to PAYE and CIS up to the liquidation, totalling £4,641.34 for PAYE and £22,109.50 for CIS.
  • At liquidation the PAYE claim stood at £14,543 and the CIS claim stood at £63,996 with an additional £1,500 due in penalties and £404 in interest charges for a total claim amount of £80,443. Differential treatment
  • From 7th April 2016 up to liquidation, Total Access received £1,198,948 into the daily operating account comprising of £127,258 transferred from the company savings account, £61,501 in cash deposits, £638,773 from trade debtors, £355,663 from factoring companies/loans and £15,753 from persons linked to the company.
  • In the same period Total Access made payments to trade creditors totalling £51,772, expense payments totalling £64,628 and loan repayments totalling £527,096
  • £79,024 was withdrawn from the company account comprising of £31,304 in cheques, £16,234 from ATMs, £3,810 as branch withdrawals and £27,676 transferred to the company savings account whilst wages and subcontractor fees paid by the company for the period totalled £397,363 including £65,136 paid to the director.
  • Between 7th April 2016 and liquidation, Total Access made a solitary payment of £5,000 on 8th March 2017 towards its VAT liability.
  • Between 7th April 2016 and 25 July 2016, Total Access made a series of payments totalling £11,674 to HMRC which were overdue PAYE & CIS for an earlier period. For the period ending 5 May 2017, only two payments towards the PAYE & CIS liability were made. £111 on 7th June 2016 and £2,000 on 2nd December 2016. No further payments were made. 

    This information is correct as at 3 / 7 / 2019

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