Guidance
Insolvency practitioner bulletin 12 (2021): appointment nominations in insolvency cases
This updated bulletin tells you when HMRC will consider supporting insolvency appointment nomination requests where there are no tax compliance issues or active HMRC investigations.
Documents
Details
This bulletin explains:
- when HMRC will consider appointment nomination requests
- what you will need to show us when submitting requests
- where to send the request and what you should include
An up to date email address has also been included if a referral relates to suspected fraud or organised criminality.