Case details for Pauline Elizabeth Tomlinson

Name: Pauline Elizabeth Tomlinson


Date of Birth: 3 / 4 / 1969

Date Order Starts: 27 / 11 / 2023

Disqualification Length: 3 Years 0 Month(s)

CRO Number: 10491045

Last Known Address: The Old Rectory, Halsall Road, Halsall, , ORMSKIRK, L39 8RN

Conduct: As the sole director of Certa Invest Limited (“Certa”) from 26 June 2018, Pauline Elizabeth Tomlinson (“Mrs Tomlinson”) caused or allowed Certa to trade to the detriment of HM Revenue & Customs (“HMRC”) in respect of PAYE and VAT from 26 June 2018 to cessation of trade in July 2019 (“The Period”) by failing to make payments in full as and when they fell due, while making payments to other creditors and expenses. As a result, at Liquidation on 09 September 2019, Certa owed at least £273,455 in respect of unpaid PAYE and VAT incurred during The Period (excluding interest and penalties), in that: Available ledgers provided by HMRC record that on 26 June 2018 a balance of at least £133,351 was owed to HMRC comprising of £4 in respect of unpaid PAYE and £133,347 in respect of unpaid VAT due for the quarter ended 31 March 2018 (due for payment by 07 May 2018). PAYE & VAT Submissions In The Period (26 June 2018 to July 2019) In The Period, Certa declared total taxes due to HMRC in respect of PAYE and VAT of at least £387,290 by submitting 13 monthly PAYE returns for periods ending 05 July 2018 to 05 July 2019, totalling £245,011, and 4 VAT returns for quarters ending 30 June 2018 (due for payment in full by 07 August 2018) to 31 March 2019 totalling £142,279. HMRC raised a VAT assessment for the quarter ending 30 June 2019 of £19,957, resulting in a total liability incurred in The Period of £407,247. Payments & Time To Pay Arrangement HMRC received payments totalling £87,379 between 29 June 2018 and 04 January 2019 in respect of PAYE (7 payments totalling £32,879) and VAT (11 payments totalling £54,500). On 04 February 2019 Certa agreed a Time To Pay arrangement (“TTP”) with HMRC to pay outstanding PAYE of £101,255 and VAT of £188,712 via 25 payments of £11,152 commencing on 11 February 2019 and a final payment of £11,178 on 05 August 2019. HMRC received 5 payments of £11,152 totalling £55,758 between 08 February 2019 and 15 March 2019 under the TTP which were allocated towards the outstanding PAYE liability. No TTP payments were allocated towards the outstanding VAT liability. HMRC received further payments totalling £47,155 between 25 March 2019 and 05 July 2019 in respect of PAYE (9 payments totalling £45,155) and VAT (2 payments totalling £2,000). In The Period Certa made payments totalling £190,292 to HMRC. Detrimental Treatment During The Period, the PAYE and VAT was at least £407,247 and HMRC allocated payments totalling £133,792 towards these liabilities which resulted in an outstanding balance of at least £273,455 at Liquidation. This comprised of £111,219 in unpaid PAYE and £162,236 in unpaid VAT (excluding PAYE interest of £800, a VAT penalty of £1,839). Payments totalling £56,500, received by HMRC in The Period, were allocated towards outstanding VAT due for the quarter ended 31 March 2018. HMRC issued Statements of Account to Certa in respect of VAT dated 05 November 2018 and 10 April 2019 showing that £154,129 and £203,726 was outstanding respectively and due for immediate payment. Certa’s professionally prepared accounts for the period 22 November 2016 to 31 March 2018 record that “Trade creditors” and “Other creditors” totalled £104,067, “Amounts owed to related undertakings” totalled £5,000 and that £175,497 was owed in “VAT” and “Social security and other taxes”. At Liquidation Certa had total estimated liabilities of £403,652, comprising of £0 owed to Trade and Other creditors, £15,000 owed to an associated company and £388,652 to HMRC in unpaid VAT and PAYE (including interest and penalties). It is understood that Certa utilised bank account(s) held in the name of connected company(s) until at least 09 May 2019 when it opened its own bank accounts. Available documentation for those bank accounts show that between 09 May 2019 and 23 August 2019 (the date of the final cleared transaction) it made payments totalling £244,491, which included £5,000 was paid to HMRC, £37,732 was paid to four connected companies and £10,686 was paid to Mrs Tomlinson. 

This information is correct as at 22 / 11 / 2023

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