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 鈥楻equest Inhibition of Statement鈥� (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 鈥業nhibited Statements鈥� 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 鈥楽tatement Issue鈥� in business area 鈥楽tatements鈥�

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 鈥楩or information only鈥�

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.