Requirement to give security: missing or insolvent persons
If the person is missing you should check all the systems available to you to attempt to find an up to date address.
If an up to date address cannot be found refer the case to the Missing Trader Unit (MTU). Stop security action and close your case. The MTU will contact you if they find an up to date address.
If the person is insolvent (made bankrupt or wound up) refer the case to the National Insolvency Unit and stop security action.
In VAT/environmental tax cases, if a company is in liquidation we can proceed against an officer or shadow director who may be prosecuted by virtue of section 171(4) of the Customs and Excise Management Act 1979.