Disingenuous (and directly copied and pasted from gov.co.uk without seeming to understand it, I note…)
I am therefore guessing you do not know that the majority of the small companies with one director were set up to take advantage of the tax loophole whereby you could enter into a contract to work for an employer in the name of the company's name, and the company (i.e. you) would procure your services to do that work. The employer pays the company, you are paid by the company in the form of dividends, and the company pays corporation tax rather than income tax on the income. No NI paid either. This loophole of “disguised employment”, which massively reduced people’s tax bills, was much reduced by the passing of IR35 many years ago. But the legacy of vast numbers of “one man band” companies remain. As they are not really trading companies, they aren’t relevant for enforcement purposes.
Also, partnerships are treated differently too, as they are private organisations. They also are irrelevant for enforcement purposes against directors.
That leaves the 2 million companies. This is not 2m new companies each year, but rather a stable population that will both grow and decrease each year as new companies are incorporated and others dissolved. So its 1,200 disqualification cases each year against a body of companies that only slowly grows.
And that’s just disqualification cases. It’s not investigations launched against directions by HMRC, the FRC, the FCA, the PRA, administrators, receivers, the shareholders etc etc.
Finally, you might want to ask yourself what the figures look like if you just focus on directors with an existing high public profile rather than Joe Bloggs of Small Local Enterprise Limited….