Hi All,
I'm hoping someone could possibly clarify the status of a director when a company is in liquidation.
In the tax year 2014/15, the company in which my relative was a director was placed into voluntary liquidation. I'm now completing the tax return for 2014/15 and, had assumed, that they would have ceased to be a director when the court approved the winding up order (which occurred in 2014/15). On Companies house, the company is listed as in liquidation, but my relative is still listed as a director in the officers section. No annual return or other filing has been made by the liquidator indicating they have resigned.
I am therefore assuming that they are still a director of the company and I should therefore not state that they resigned on the tax return? My initial instinct was they would cease to be when the company was placed into liquidation, but now I'm not so sure.
Any advice would be greatly appreciated.
Thanks,
Kevin
Replies (3)
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I'm not sure why this matters? Assuming your relative needs to file a return his status as a director shouldn't make any difference.If he took a salary from the company you will be completing the relevant employment pages, within which you can tick the box confirming that he was a director (at some time).
It won't have any effect on the tax position, but if you are still worried I suppose you could include a note in the 'Any other information' of the main form.
This has
Been asked lots of times before. They continue as directors and can continue to act as such with the liquidator's authority/consent.