An Insolvency Service investigation found Buntin submitted fake timesheets to four payroll service providers, causing a loss of £74,992, and enabling one employee to obtain funds of at least £42,991 to which she was not entitled.

On a weekly basis Buntin supplied the payroll service providers with details of the hours worked, commissions and/or bonuses earned by each temporary employee. The payroll service providers had no contact with the third parties.

The payroll service providers would pay the employee their salary, including commissions and/or bonuses directly and remit tax and National Insurance Contributions (NICs) to HMRC. The payroll service providers would then invoice Act-On Recruitment for the amount paid to the employee.

Between August 2014 and March 2015 Buntin falsified timesheets to show hours not worked and/or commission not earned. Additionally invoices were issued to payroll service providers which resulted in the employee being paid twice for the same periods of employment.

The recruitment company entered liquidation in June 2015 with a deficiency of £317,021 of which £257,907 was outstanding to payroll service providers.

Robert Clarke, head of insolvent investigations north at the Insolvency Service, said: ‘As the period of disqualification reflects using false documents to deprive creditors of money is a serious matter and contrary to the conduct expected of a company director.’