The four-year banning order for Philip John Pidgeon, whose last address is in Taunton, came into effect on Monday (23 August). 

Pidgeon was a director of Rockwell Printers Ltd which was incorporated in November 2016 to take over a sole trading business that he had been running. 

The Insolvency Service found that Pidgeon failed to ensure that Rockwell Printers (RPL) registered a payroll scheme with HMRC “and failed to remit deductions made from employees to HMRC throughout RPL’s trading”. 

In addition VAT returns were not submitted after August 2017 and payments were not made after the quarter to February 2019. 

“As a consequence RPL’s trading was carried on to the detriment of HMRC, which is owed at least £57,030 at the date of the liquidation.”

RPL went into voluntary liquidation in May 2020, leaving an estimated total deficiency of £107,495. 

Apart from HMRC, the biggest creditor was Zerographic Systems, owed a total of £60,346 according to the statement of affairs. 

The Insolvency Service report said that accountants were instructed in June 2019 by Pidgeon’s co-director, who had been appointed the prior year, to calculate the amount due for PAYE/NIC and submit returns.

This was completed in November 2019 and earlier year updates were submitted to HMRC for the tax years 2016/17 to 2018/19, with monthly returns submitted for 2019/20.

No payments were made to HMRC for PAYE/NIC throughout RPL’s trading and a total of £53,093 was due in PAYE/NIC at the liquidation date.

RPL registered for VAT from 1 January 2017, the firm submitted returns to August 2017 and paid assessments raised to February 2019. At the liquidation date a total of £3,539 was due in respect of VAT assessments from May 2019.

Bank statements showed that payments were £344,215 from 1 August 2018, of which £1,562 was paid to HMRC, for VAT.

Pidgeon was previously a director of Pixelink Ltd, where his occupation was listed as ‘accountant’. The business was compulsorily wound up by the Official Receiver in 2008.