INS9252 - Nomination of practitioner

Non-HMRC petition cases

HMRC usually nominates IPs only in cases when it is the petitioning creditor.

When it is not the petitioning creditor the HMRC does not normally become involved with

• attendance at first meetings of creditors
• proxies for nomination.

If an IP asks the HMRC to provide a proxy

• Tell the IP this.

If the IP claims the proxy will assist the Official Receiver

• Confirm it first with the Official Receiver (although you may complete a proxy in the Official Receiver’s favour).

You may normally agree to a request direct from the Official Receiver for assistance and provide a proxy in the Official Receiver’s favour.