UPDATE (20 December 2021) - HMRC’s fraud investigation specialists email address contained within the notice is incorrect. Please use the following -  

[email protected]

This guidance note from HMRC provides an overview of their position on IPs seeking a nomination from HMRC for the appointment of liquidator or trustee. For example, HMRC will only consider requests for nomination in cases where there is no tax compliance issues or active HMRC investigations where it can be shown that the appointment of an IP will lead to an increased return to creditors.