Date of Birth: 21 / 10 / 1973

Date Order Starts: 27 / 11 / 2018

Disqualification Length: 7 Years 0 Month(s)

CRO Number: 09852103

Last Known Address: 38 EDILOM ROAD, , , , MANCHESTER, M8 4HZ

Conduct: Mr Roman Bogdan Piotrowski (“Mr Piotrowski”) caused RBT Dryliners and Plasters UK Limited (“RBT”) to file Construction Industry Scheme (“CIS”) returns that failed to fully declare total CIS liabilities for the period from 05 May 2016 to 05 December 2016 inclusive, as a result of which CIS liabilities due for payment to HM Revenue and Customs (“HMRC”) totalling at least £219,042 were not declared. Further, he caused RBT to file an inaccurate Value Added Tax (“VAT”) return for the quarter ended 31 May 2016, and failed to account for sales receipts of £3,901,503 paid to RBT in the period 26 April 2016 to liquidation, which resulted in an underdeclaration of VAT. The total loss to HMRC is at least £643,867, including unpaid CIS liabilities (£421,857), undeclared CIS liabilities (£219,042) and assessed VAT (£2,968). In that:

  • RBT submitted CIS returns to HMRC showing a total of £423,560 due for payment in respect of the period from month ended 05 May 2016 to month ended 05 January 2017 inclusive;
  • RBT’s records include further CIS returns covering the period from month ended 05 May 2016 to month ended 05 December 2016 inclusive, showing an additional total of £219,042 in CIS liabilities due for payment that were not declared to HMRC;
  • RBT made payments against CIS liabilities totalling only £1,703, in four payments made between 21 June 2016 and 22 September 2016;
  • RBT’s VAT return in respect of quarter ended 31 May 2016, submitted to HMRC with full payment on 04 July 2016, detailed ‘Outputs’ (sales) of £10,222, ‘Output tax’ of £2,044, and net tax for payment of £1,873. No further returns were submitted resulting in assessments totalling £4,405, of which £1,437 was paid;
  • Sales invoices included in RBT’s records with dates falling in quarter ended 31 May 2016 record gross sales of £2,137,685. Receipts into RBT’s bank accounts over the period 26 April 2016 to liquidation total £3,901,503; HMRC have submitted a claim for £451,364, not including undeclared CIS and VAT liabilities. 

    This information is correct as at 6 / 11 / 2018

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