CH282240 | Director disqualification: types of evidence

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Typical examples of evidence are listed below. You will not necessarily have all of these, the purpose of this section is to give The Insolvency Service (INSS) an indication of the sort and strength of evidence that you might hold.

• Notes of meeting with director or liquidator. The director includes de facto, shadow, de jure, alternate, nominee, statutory and non-appointed

• E-mails - documentary evidence of involvement

• Visit reports detailing level of management, control or directorship responsibility during trading

• Staff or supplier testimonies

• Records examined, records recovered and records held by HMRC

• False invoices

• Copies of Returns or correspondence (including telephone conversations)

• Details of contact including names and dates

• Lack of records, no records or incorrect returns to HMRC

• Information on contracts

• Copy bank statements (and, or bank analysis)

• Correspondence evidencing poor cooperation with HMRC enquiry

• Evidence of prior knowledge or understanding of tax obligations (from previous registrations)

• Any Securities issued

• Correspondence with company evidencing the director’s awareness of tax debt build up

• County Court Judgements

• Security deposits or time to pay details

• Have HMRC taken personal liability action in respect of the director. If so, consider whether the disclosure of which is appropriate to the INSS