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This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

Line of business SPOC role

• Decide if case is appropriate for a referral to The Insolvency Service (INSS) to consider director disqualification
• Ensure that case is suitable to disclose and identify the appropriate gateway – see disclosure routes below
• Using the following naming convention  yyymmdd_directorate_name of director_unique identifier i.e. 20190801_WMBC_B Smith_DD
• Refer appropriate cases to INSS via HMRC CCG Director Conduct Feedback and Referrals (CCG) ³¾²¹¾±±ô²ú´Ç³æÌý– hmrcccgdirectorconductfeedbackandreferrals@hmrc.gov.uk
• Function as the contact for INSS regarding this referral
• Update Director Conduct Workflow on JIMS
• Provide feedback and consider education opportunities

Central SPoC role

This role is held by Chris Leo from ISBC – chris.leo@hmrc.gov.uk

• Undertakes LoB SPoC role where no such SPoC exists
• Maintains a comprehensive overall picture of all referrals made
• Monitor all referrals made and provides assurance for process
• Ensures all referrals made and dealt with promptly
• Works with LoB SPoCs to constantly review referral process
• Ensure education opportunities are identified and acted upon

Further advice

For advice on potential referral, please refer to your .

Or if you are having difficulty contacting your local insolvency team you can contact the Insolvency Governance and Professionalism TeamÌý²¹nd they should be able to assist.

Further information

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