Name: Barbara Peggs

Name: FIRST COMPANY PAYROLL SERVICES LIMITED

Date of Birth: 13 / 9 / 1956

Date Order Starts: 10 / 9 / 2026

Disqualification Length: 4 Years  Month(s)

CRO Number: 10010068

Last Known Address: 26 Talbot House, , ELLAND, Halifax, , HX5 0DL

Conduct: Barbara Lynne Peggs (“Ms Peggs”) failed to comply with her statutory duties to ensure that First Company Payroll Services Limited (“FCPS”) provided the correct information and payments required by HM Revenue & Customs (“HMRC”) in respect of Pay as You Earn (“PAYE”), National Insurance Contributions (“NIC”), Value Added Tax (“VAT”) and Corporation Tax (“CT”). As a result, at liquidation, HMRC were owed £1,214,912.37 from 06 April 2017 to 05 April 2019, in that: PAYE • FCPS traded as a payroll company for a third party’s businesses. • Regulation 80, of the Income Tax (Pay As You Earn) Regulations 2003, gives HMRC the legal authority to determine tax which is due from an employer but remains unpaid. HMRC determined that companies that charge VAT on the supply of workers should deduct income tax and national insurance from the wage and salary payments of their employees. • For the period 06 April 2017 to 5 April 2019, FCPS submitted monthly Real Time Information (“RTI”) in respect of PAYE and NIC that declared total liabilities of £1,870.60 due to HMRC and payments made totalling £1,865.32. • Following a Regulation 80 determination, HMRC calculated that FCPS owed PAYE of £329,224.23 and NIC of £424,737.95 for the period 06 April 2017 to 05 April 2019. • HMRC also added a penalty of £180,958.11 for potential lost revenue. VAT • Following a Regulation 80 determination, HMRC calculated that FCPS owed VAT of £274,378 and interest of £5,311.25. CT • HMRC’s claim for CT is £302.83 comprising tax of £13.40 and penalties of £289.43. • FCPS made no payments to HMRC in relation to the Regulation 80 determination and was wound up on 24 July 2024 on the petition of HMRC dated 19 June 2023. 

This information is correct as at 20 / 8 / 2026

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