TC09601 - [2025] UKFTT 00920 (TC)

The PLN was in the sum of £231,723.42 and was issued pursuant to section 121C of the Social Security Administration Act 1992 (“SSAA 1992”). It made the appellant personally liable for the NIC debts of Fifth Zone Limited (“the Company”).

The appellant had been appointed as a director of the Company on 5 February 2018 and he was the only formally appointed director throughout the period under appeal.

On 1 March 2018, Companies House were notified that the appellant had “75% or more Ownership voting rights”.

The Company entered into Creditors Voluntary Liquidation on 6 September 2021 and was dissolved on 9 February 2024.

HMRC had opened an enquiry into the Company’s failure to pay the NICs declared as being due to HMRC in respect of section 121C SSAA 1992. On 5 October 2022, Officer Love wrote to the appellant intimating that he had opened the enquiry and explaining that:

A formal request for information was enclosed. The appellant was invited to make representations within 30 days of the date of the letter.

On 1 December 2022, the officer wrote again to the appellant setting out what he considered to be the key issues and his findings to date. He again offered an opportunity to the appellant to provide information and make representations before a decision was made as to whether or not a PLN would be issued.

On 5 January 2023, the officer again wrote to the appellant providing him with a further opportunity to make representations. He enclosed a further copy of the formal information request and asked that a reply be furnished within 30 days of the date of the letter.