CH282250 - Director disqualification:making a referral

If a caseworker decides that it is appropriate to make a referral they should complete the IT18 Director Disqualification referral template in SEES and send it to Director Disqualification Referrals mailbox to be reviewed by your line of business SPOC who will monitor the process centrally.

When making a referral, please consider recording your business area’s interest on any appropriate HMRC casework systems. In order that other business areas, also considering a referral, are aware of your interest. This will avoid duplication of effort.

Please include the following in the subject line - date_directorate_name of director_DD_

Important: The company of which they are a director must have entered into formal insolvency proceedings

Do not make a referral if:

  • the date of insolvency was over two years ago
  • the company was ultimately dissolved following the insolvency proceedings

Section 1 – Customer Information

1.a Date of Insolvency:

  • Compulsory liquidation- the date of the Winding up Order
  • Creditors Voluntary liquidation – the time of the passing of the resolution for voluntary winding up
  • Administration or Receivership – the date on which the Administrator or Admin Receiver is appointed

1.b/ c Name of controlling mind/ director

  • Please include all individuals involved in the management of the company - appointed, shadow and de facto directors.
  • What evidence do you have that the individual is the controlling mind in the company
  • If the controlling mind is a shadow director please ensure you have evidence that the individual was involved in the running of the company

Section 2 – Returns Information

Complete the information as far as you can

Section 3 – Debt Position

  • Provide estimate of overall current debt (dropdown)
  • Remainder of section to be completed by Debt Management following submission of form

Section 4 – Reason for Referral

4.a. Reason for referral

Please provide brief details of the director(s)’ misconduct and the reason you feel the referral is appropriate. See CH282230 for types of misconduct.

4. b. Examples of evidence

See CH282240 for typical examples of evidence. You will not necessarily have all of these, the purpose of this section is to give INSS an indication of the sort and strength of evidence that you might hold.

Section 5 – Previous Company Failures

Previous company failures

In certain circumstances the Court may be able to take into account conduct in previous company failures when considering misconduct in the current “lead” company. Please ensure you include those companies at section 5