Name: SARAH LEE McDONALD

Name: EARLS FLEET SERVICES LIMITED

Date of Birth: 30 / 7 / 1981

Date Order Starts: 13 / 1 / 2023

Disqualification Length: 3 Years 6 Month(s)

CRO Number: 11218559

Last Known Address: Ave del Mar, B1 Bravo 17, Apartment 3,, Ciua ad Queseda,, , , Rojales, SPAIN, 03170

Conduct: Sarah Lee McDonald (Mrs McDonald) failed to ensure that Earls Fleet Services Ltd (“the Company”) submitted monthly PAYE returns for the tax year 2020/2021, or in the alternative failed to ensure that the company had prior agreement to submit an annual return to HMRC. This resulted in a claim of £106,968 being created, of which £90,849 was created 5 days before the liquidation date of 31 March 2021. In that: • A payroll scheme was set up by the Company in January 2020. • Bank statements confirm that employees did not receive a monthly salary net of tax. • Payslips were not issued on a monthly basis and no returns filed at HMRC. In order for a company to pay its PAYE liability on an annual basis, it must be with the prior agreement of HMRC and the salary payment must be made in one lump sum net of any PAYE/NIC due. • Between 06 April 2020 and 23 February 2021, a number of transfers were made to her totalling £79,000. • Between 06 April 2020 and 31 December 2020, a number of transfers were made to the Co-Director, an employee of the company, totalling £72,850 • Between 06 April 2020 and 08 December 2020, the Company made a number of payments that were for the personal benefit of her and Co-Director totalling £114,219.76 • On 15 January 2021 a payment of £3,727.64 was made to HMRC in respect of PAYE. • Payslip no. 1 was issued to the Co-Director on 29 January 2021 stating that his salary for the month was £24,000 gross and £24,483.34 net. • Payslip no. 1 was issued to her on 26 March 2021 stating that her salary for the month was £226,850.45 gross and net of £136,001.01 • On 31 March 2021, the director sought the advice of an Insolvency Practitioner and the company was placed into liquidation. • HMRC have submitted a claim in the sum of £106,968.49 in respect of unpaid PAYE. 

This information is correct as at 3 / 1 / 2023

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