Can the Department represent HM Customs & Excise at creditors’ meetings or vice versa?
Yes. The Department can appoint staff from HMCE on a proxy form in the same way as it appoints its own staff. A proxy does not have to be a member of IR staff, for example the Department might rarely want to appoint a professional to vote for it. HMCE can do the same. However, it should be noted that by virtue of Section 8 of the Customs & Excise Management Act 1979 HMCE staff are authorised to attend creditors’ meetings without lodging a proxy. But HMCE staff cannot use this section to vote on behalf of Inland Revenue. If a HMCE staff member is to use the value of the Revenue’s vote then the Revenue must lodge a valid proxy naming that HMCE staff member. There is no provision corresponding to Section 8 for Revenue staff. When appointing staff from either Department to represent the other Department, you should discuss your objectives in advance and have a clear strategy for the meeting agreed.
Related Questions
- Will HM Revenue & Customs (HMRCs) views on which companies are Managed Service Companies increase the risk to Employment Businesses having debts transferred to them?
- Can the Department represent HM Customs & Excise at creditors’ meetings or vice versa?
- Are scanned documents admissible to HM Customs and Inland Revenue?
