INS11215 - Finalise fact sheet

The Board's order for enforcement

At one time the order for enforcement was referred to the Board of Inland Revenue for an order to take bankruptcy or winding-up proceedings and although this power has been delegated (see the Table of Limits) it is still often known as a ‘Board’s order’.

• Decide if a telephone call now might bring payment. Warn that the next step is service of a statutory demand and remind them of the consequences of insolvency.

The order for insolvency proceedings must not be given unless

• The case is in order for insolvency proceedings
• Insolvency proceedings are the right action to take
• The reasons for the decision are recorded on the papers.

If you have any doubts

• Discuss the matter with your Casework Manager or Business Manager (Technical).

If an Examiner wants to take action which would vary the terms of the original Board’s order or the latest order instructing Solicitor's Office, a further order under the appropriate level of authority is required.