URGENT ACTION REQUIRED

Emergency Action Plan:
Correcting Wincham's Bank Error

CONFIDENTIAL CLIENT MEMO
To: Philip Anthony Harrison
Entity: Los Romeros Limited (Company No. 06993349)

🚨 CRITICAL SITUATION

Wincham has transferred company funds (proceeds from the €315,000 property sale) directly into your personal UK bank account. Under UK law, you and the company are entirely separate legal entities.

By placing company cash in your personal account without a formal dividend declaration or MVL distribution, Wincham has effectively created a massive, unauthorized "Director’s Loan." If not corrected immediately, HMRC will levy a 33.75% tax penalty (Section 455) and hit you with severe Income Tax charges on the "Benefit in Kind."

Do not panic. Follow these exact steps immediately to cure the breach.

Step 1

Quarantine the Personal Account (Immediate)

The money currently sitting in your personal account is legally "toxic".

If you spend any of this money, HMRC will argue that you intentionally extracted the capital for personal use, destroying your defense that Wincham made an administrative error.

Step 2

Open a UK Corporate Bank Account (24-48 Hours)

You must open a business bank account solely in the name of Los Romeros Limited.

Traditional high-street banks take weeks. Because Los Romeros is a non-trading company, use an FCA-regulated digital "challenger bank" via a smartphone app (setup usually takes 24 hours).

Recommended Banks:

What you will need:

Step 3

Reverse the Transfer (Immediately upon account opening)

The moment the Los Romeros Limited corporate account is active:

✅ Result
By doing this, the "Director's Loan" is instantly repaid. The company's balance sheet is restored, and the Section 455 tax risk drops to £0.
Step 4

Create the Audit Trail (Without Notifying Wincham)

Because you are preparing for litigation against Wincham, do not contact them about this error. Alerting them gives them a chance to prepare a defense or tamper with records.

Instead, you must create a contemporaneous "internal" paper trail to prove to HMRC that you spotted Wincham's negligence and fixed it independently.

Send this exact email to yourself (and save it as a PDF record):

Step 5

Proceed with the MVL (Next Week)

Once the funds are safely sitting in the new Los Romeros Limited business bank account, the crisis is averted.

Summary Checklist for this week

Freeze the funds in your personal account.
Download the Tide or Starling app and open an account for Los Romeros Ltd.
Transfer the exact amount back using the reference ERROR CORRECTION - CO FUNDS.
Send the internal email to yourself to establish the audit trail (Do not contact Wincham).