FMPG CEO reviewing and approving invoices from ACC Marine Consulting Limited • January 2024 o David Dishon starts as new Interim Chief Financial Officer (CFO) – 3 January 2024 • March 2024 o FMPG Board terminate the contract of David Tydeman as both CEO and AO (26 March 2024) on the grounds of performance issues - unrelated to this issue as unknown at the time to FMPG Board • April 2024 o David Dishon appointed permanent FMPG CFO and also appointed onto FMPG Board at Companies House – 12 April 2024 Interim FMPG CFO appointed Interim Accountable Officer by SG o Permanent Secretary – 15 April 2024 FMPG CFO & AO investigates invoices for ACC Marine Consulting o Limited and starts fact-finding investigation on secondment arrangement o FMPG CFO & AO informs CMAL of concerns with secondment and that investigation is underway – 22 April 2024 FMPG CFO & AO, informs FMPG Board regarding secondment o agreement – 22 April 2024 FMPG CFO & AO, informs Scottish Government special advisors o of concerns with secondment and that investigation is underway – 22 April 2024 • June 2024 o FMPG CFO & AO, sends Audit Scotland investigation report – 12 June 2024 FMPG CFO & AO, meets Sub-contractor to inform him that his o (and his Sub-contractor firm’s) services have been terminated – 19 June 2024 o FMPG CFO & AO, informs HMRC of the outcome of the investigation and submits a “Voluntary Disclosure” for a potential breach of IR35 “Off-Payroll Working” rules - 21 June 2024 • July 2024 o FMPG CFO & AO, writes formally to Scottish Government special advisors to inform them of the outcome of the investigation – 8 July 2024 o HMRC (Off-Payroll Tax Specialist) write to FMPG CFO & AO, opening case for review of Voluntary Disclosure – 24 July 2024 • August 2024 o FMPG CFO & AO, phones HMRC (Off-Payroll Tax Specialist) to discuss process for underpayment calculations for the past 18 st months – 1 August 2024 o FMPG CFO & AO, writes to HMRC (Off-Payroll Tax Specialist) to provide calculations for underpaid Income Tax, National Insurance contributions & Apprenticeship Levy over the past 18 months nd (c£48,000 estimate) – 2 August 2024 • September 2024 o HMRC (Off-Payroll Tax Specialist) and FMPG CFO & AO agree final settlement for underpayment of £47,961.11 – 27 September 2024 o FMPG pay HMRC full amount of settlement £47,961.11 – 30 September 2024 • October 2024 o HMRC confirm to FMPG payment received in full – 03 October 2024 • December 2024 o HMRC (Off-Payroll Tax Specialist) write to FMPG CFO & AO, informing the completion of governance check and confirm that there will be no penalty charge due to the “behaviour and quality of disclosure”, the penalty therefore is £0. o HMRC state they are satisfied with the detailed information FMPG provided. o There will be no need for suspension of penalty because they believe this was an isolated case and they are satisfied with the steps and measures FMPG suggested in their email earlier to ensure that this error doesn’t occur again in the future.