Name: Kristian Lee Sheffield

Name: ELECTRICAL SYSTEMS GROUP LTD

Date of Birth: 21 / 6 / 1985

Date Order Starts: 8 / 10 / 2026

Disqualification Length: 6 Years 0 Month(s)

CRO Number: 13131848

Last Known Address: 8 Egginton Road, Hilton, , , DERBY, DE65 5FG

Conduct: Between 26 April 2021 and 03 April 2023, Kristian Lee Sheffield ("Mr Sheffield") caused Electrical Systems Group Ltd ("ESG") to submit VAT returns to HM Revenue & Customs ("HMRC"), which he knew or ought to have known were inaccurate, resulting in an under declaration of VAT of £426,550 and penalties totalling £114,581, in that: • ESG carried on business installing solar panels and undertaking electrical installation work. • Between 26 April 2021 and 03 April 2023, Mr Sheffield, whilst sole director, completed and submitted ESG’s returns for the VAT periods ending between 02/21 and 03/23. • HMRC commenced enquiries into ESG’s VAT affairs in July 2022 and requested information concerning its VAT returns and supporting records. • On 03 February 2023, HMRC met with Mr Sheffield and ESG’s accountant. Errors were identified within ESG’s VAT returns submitted by Mr Sheffield. • HMRC identified that, in relation to VAT period 08/21, an error correction had been claimed twice, resulting in a repayment of £9,950 being incorrectly made to ESG. • Following the HMRC visit, Mr Sheffield failed to provide any books, records, VAT workings, invoices and supporting documentation to verify the VAT treatment applied by ESG, the input tax claimed and the figures declared on the VAT returns. • On 08 September 2023, HMRC raised VAT assessments on a best judgment basis totalling £426,550 in respect of VAT periods ending 02/21 to 03/23 inclusive, concluding that Mr Sheffield had failed to take reasonable care in ensuring the correct VAT liabilities were declared. • On 20 December 2023, ESG entered creditors' voluntary liquidation. On 19 February 2024, HMRC raised VAT inaccuracy penalties for VAT periods ending 02/21 to 03/23 inclusive totalling £114,581. • HMRC subsequently submitted a claim in the liquidation for £938,545, which included the VAT assessment and penalties for the VAT periods 02/21 to 03/23 inclusive. 

This information is correct as at 18 / 9 / 2026

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