INS8142 - Initial review of cases: Liquidator asks HMRC to withdraw claim and make a direction and decision

SI Insolvency Compliance may forward a case via the Rig/Risk Team where the liquidator has asked HMRC to make a direction and decision against an employee. A direction and decision would relieve the employer of liability, reduce the HMRC claim in the liquidation and help to improve the dividend prospects of other creditors.

If you receive such a request

• Deal with the case immediately.
• Review the case as in INS8121 and consider INS8280 onwards.

If direction and decision is appropriate

• Deal with the case as in INS8201 as a matter or urgency.

If the case is not appropriate for a direction

• Return the papers to SI Insolvency Compliance to pursue through the liquidation