If the debtor is already bankrupt and we are aware of the
address of the Trustee in Bankruptcy/Official Receiver/Accountant
in Bankruptcy (Scot), details of the IHT debt should be forwarded
to EIS. We should advise the Trustee or Official Receiver that the
IHT debt shall be forwarded to EIS to co-ordinate the HMRC claim.
EIS will take over conduct of the case in bankruptcy and
submit the necessary proof of debt for the IHT claim.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
If EIS has already instituted legal proceedings in connection
with another HMRC debt, the IHT debt can be incorporated in the
proceedings. Even if there are no other HMRC debts, we can ask EIS
to check if a Bankruptcy Order has been made against the
debtor.
