Name: RAJA USMAN

Name: UMBRELLA CARE LTD

Date of Birth: 21 / 12 / 1985

Date Order Starts: 31 / 7 / 2024

Disqualification Length: 14 Years 6 Month(s)

CRO Number: 10661628

Last Known Address: 75 Browning Street, , , , DERBY, DE23 8AP

Conduct: From at least May 2017, Raja Usman, also known as Usman Raja, (Mr Usman), whilst acting as a Director of Umbrella Care Limited (Umbrella) knowingly submitted inaccurate Value Added Tax (VAT) returns and Pay As You Earn and National Insurance Contributions (PAYE/NIC) returns to HM Revenue and Customs (HMRC) for Umbrella, resulting in under declared liabilities to HMRC totalling £12,031,159 in respect of VAT and £21,596,982.74 in respect of PAYE/NIC. In that:- VAT • Umbrella failed to submit accurate VAT returns for the periods ending May 2017 to April 2020 as a result of under declaring its sales. • For the VAT periods ending May 2017 to April 2020, Umbrella submitted VAT returns totalling £24,691.38. For the same period, HMRC raised assessments totalling £12,031,159 for under declared VAT. • HMRC issued interest totalling £269,232.96 for the under declaration of VAT. • Liabilities totalling £13,340,514.81 in respect of VAT, surcharge and interest are due to HMRC in the Liquidation. PAYE/NIC • Umbrella failed to submit accurate PAYE/NIC returns for the tax years 2017/2018 to 2020/2021 (part tax year). • For the tax years 2017/2018 to 2020/2021 (part tax year), Umbrella submitted PAYE/NIC returns totalling £508,886.19. For the same period, HMRC raised assessments totalling £21,596,982.74 for under declared PAYE/NIC. • Liabilities totalling £21,925,364.60 in respect of PAYE/NIC and Corporation Tax (CT) are due to HMRC in the Liquidation. • Umbrella made payments totalling £14,469,141.51 to a connected company, whilst the amount owing to HMRC totalling £35,265,879.41 in respect of VAT, PAYE/NIC and Corporation Tax remained outstanding at the date of Liquidation. 

This information is correct as at 12 / 7 / 2024

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