INS9251 - Nomination of practitioner

HMRC petition cases: Creditors’ meeting

Representation

Representation should be arranged in HMRC petition cases.

This may take the form of

• attendance by the Recovery Office, Insolvency Compliance & Securities (ICS) or EIS Worthing (in cases local to Worthing)
• general proxy, completed in favour of the Official Receiver, nominated Collectors in the Recovery Office or named ICS or EIS staff
• special proxy, completed in favour of the interested IP.

Authorised Band D caseworkers have authority to sign proxies. Band C2 Team Managers or Casework Managers sign proxies for cases they work.

Attendance at meeting

Use your discretion to make sure that HMRC attendance at the meeting will be worthwhile. Where HMRC is represented at a meeting of Creditors by a HMRC officer attending in person there is no longer a requirement to submit a proxy.

However, the officer attending may be required to provide proof of their identity.

It is important to note that before deciding whether to attend a meeting of creditors on behalf of HMRC, officers should liase as appropriate within the department to see whether a proxy vote has already been submitted for the chairman to vote in a particular way. It is important that different parts of the department do not appear to be acting in conflict in this way, or by 2 parties turning up for the same meeting, both with the intention of voting,

The Examiner should

• Check with the local office to discuss and arrange for attendance.

But if the venue is local to Worthing speak to your Team Manager or Casework Manager about attending the meeting

• Check if there is an ICHU reference and whether or not a claim has been issued.

If not, e-mail ICHU to make sure that the proof of debt is issued in time for the meeting. Keep a copy of the e-mail on the EIS papers.

• Ask the Assistant Examiner to photocopy the

• Complete the proxy with details of the most suitable IP interested in nomination (see INS9252).
• Complete and sign the proxy in favour of the named Collector.

Attendance not required

When there are no special features or reasons to attend

• Telephone the Official Receiver and ask them to confirm if

General proxy

A general proxy may be completed

• in favour of the Official Receiver
• for named EIS or local recovery (Collector) or assessing (Inspector) office staff.

Special proxy

A special proxy may be completed for

• an IP
• the Official Receiver to vote for a particular IP.

If the Official Receiver requests a nomination and an expression of an interest has been received

• Ask the Official Receiver if any interested IP is known
• Make an approach to an acceptable local IP.