RM3572 | Reviewing claim form: claim made by/for person who is bankrupt/insolvent
From HM Revenue & Customs · Repayment Claims Manual
If there is information in your file which shows that the claim is made by or for a person who is bankrupt or insolvent submit the claim, your file and a report of the facts to Central Policy (Tax Administration Advise Team), Stockport who will tell you what action to take.