CH282240 - Director disqualification: types of evidence

Typical examples of evidence are listed below. 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.

• Notes of meeting with director or liquidator
• E-mails - documentary evidence of involvement
• Visit reports detailing level of management/ control/ directorship responsibility during trading
• Staff/ supplier testimonies
• Records examined/ records recovered/ held by HMRC
• False invoices
• Copies of Returns/ correspondence (including telephone conversations)
• Details of contact including names and dates
• Lack of records/ no records/ 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/ understanding of tax obligations [from previous registrations]
• Any Securities issued
• Have HMRC taken personal liability action in respect of director
• Correspondence with company evidencing the director’s awareness of tax debt build up
• County Court Judgements
• Security deposits/ time to pay details