SAM106090 - Records: bankruptcy: issue of statements

Where the Official Receiver is the trustee in all cases (except those non Official Receiver cases below)

• Ask the Statement Control Officer to authorise statement inhibition after the date of the bankruptcy on the SA record dealing with the bankruptcy. See Action Guide ‘Request Inhibition of Statement’ (SAM131031)
• When authorised to do so, use function MAINTAIN STATEMENT INHIBITION to set the Statement inhibited signal

Note: The Statement inhibited signal only prevents the issue of statements. All other printed output is issued normally

Each office has a nominated Statement Control Officer (SCO), who maintains a register of cases for which approval has been given to inhibit statement issue. Following use of function MAINTAIN STATEMENT INHIBITION, a work item is created on the ‘Inhibited Statements’ Work List, so that the SCO can monitor progress towards lifting the inhibition. or more information, in particular on the procedures to follow, see section ‘Statement Issue’ in business area ‘Statements’

In none Official Receiver cases in England and Wales

• Inhibit statement issue only if requested to do so

After entering the Insolvency Reference on the SA record, statements issued

• Show accruing interest (until the liability is remitted)
• Will be marked ‘For information only’

Statements should continue to be issued to the taxpayer and not the supervisor of the VA in Voluntary Arrangement (VA) cases.

This applies to both

• Pre VA cases (liabilities included in the VA) bearing the original UTR
• Post VA cases (liabilities outside the VA) for which a second record has been set up

Both pre and post VA records should show the taxpayers address.

Sending statements to the supervisor is a breach of taxpayer confidentiality.