Name: Sandra Anne Scrudis

Name: HIGHLAND HIDEAWAYS LIMITED

Date of Birth: 3 / 3 / 1959

Date Order Starts: 1 / 9 / 2026

Disqualification Length: 5 Years 0 Month(s)

CRO Number: 10546406

Last Known Address: 2 Brunswick Close, , , , East Peckham, TN12 5BZ

Conduct: Sandra Anne Scrudis (“Mrs Scrudis”) failed to ensure that Highland Hideaways Ltd (“HH”) met its financial obligations to HM Revenue & Customs (“HMRC”) and caused HH to trade to the detriment of HMRC from her appointment on 12 March 2020 to liquidation resulting in liabilities to HMRC of £130,607, in that: VAT • HMRC records show that HH failed to submit VAT returns to HMRC for the period of 02/20 to 08/22. • HMRC raised assessments totalling £42,075, for periods 02/20 to 11/20 and 05/22 to 08/22. Surcharges totalling £4,029 were raised for these periods. No payments were made. PAYE/NIC • For the months of February 2020 and March 2020 HH submitted PAYE/NIC returns to HMRC which showed that a total of £4,445 was due. No payments were made. • For the tax year 2020/2021 HH submitted PAYE/NIC returns to HMRC which showed that a total of £21,938 was due. HMRC allocated employment allowances totalling £4,000 resulting in an outstanding balance of £17,938. No payments were made. • For the tax year 2021/2022 HH submitted PAYE/NIC returns to HMRC which showed that a total of £43,202 was due. HMRC allocated employment allowances totalling £4,000 resulting in an outstanding balance of £39,202. No payments were made. • For months 1 to 6 of the tax year 2022/2023 HH submitted PAYE/NIC returns to HMRC which showed that a total of £25,916 was due. HMRC allocated employment allowances totalling £5,000 resulting in an outstanding balance of £20,916. No payments were made. • The total increase in liability during the period of Mrs Scrudis’ directorship for PAYE/NIC is £82,502. COMPARATIVE TREATMENT • A review of HH’s company bank account statements from 12 March 2020 until the date of the Winding up Order on 16 November 2022 shows receipts of £1,293,448 and payments out totalling £1,295,551. • Of the total payments out of the company bank account from 12 March 2020 until the date of the Winding up Order on 16 November 2022, £380,442 was paid to Mrs Scrudis and a connected party. During this period nothing was paid to HMRC in relation to VAT, PAYE/NIC or CT. • HMRC have claimed £332,940 in the liquidation, £130,606 of this became due in the period when Mrs Scrudis was director of HH. The only other liabilities of the company were £12,500 to Mrs Scrudis and £3,024 owed to the Council. 

This information is correct as at 25 / 9 / 2026

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