After the meeting if you suspect the company had a shadow
director you should check PAYE was operated correctly on their
salary, and if not, consider whether Regulation 42(3)/49(5) action
may be appropriate
INS44230.
And you should inform the liquidator of the evidence you have
found that points to the person being a shadow director. The
liquidator will then consider the individual as part of the
liquidation investigations, particularly focussing on the reason
the person was not named as a director.
