Insolvency Act 1986, section 235

Duty to co-operate with office-holder

Part VI Miscellaneous Provisions Applying to Companies Which are Insolvent or in Liquidation

(1)This section applies as does section 234; and it also applies, in the case of a company in respect of which a winding-up order has been made by the court in England and Wales, as if references to the office-holder included the official receiver, whether or not he is the liquidator.

(2)Each of the persons mentioned in the next subsection shall—

(a)give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property as the office-holder may at any time after the effective date reasonably require, and

(b)attend on the office-holder at such times as the latter may reasonably require.

(3)The persons referred to above are—

(a)those who are or have at any time been officers of the company,

(b)those who have taken part in the formation of the company at any time within one year before the effective date,

(c)those who are in the employment of the company, or have been in its employment (including employment under a contract for services) within that year, and are in the office-holder’s opinion capable of giving information which he requires,

(d)those who are, or have within that year been, officers of, or in the employment (including employment under a contract for services) of, another company which is, or within that year was, an officer of the company in question, and

(e)in the case of a company being wound up by the court, any person who has acted as administrator, administrative receiver or liquidator of the company.

(4) For the purposes of subsections (2) and (3), “the effective date” is whichever is applicable of the following dates—

[F511 (a)the date on which the company entered administration,F511]

(b)the date on which the administrative receiver was appointed or, if he was appointed in succession to another administrative receiver, the date on which the first of his predecessors was appointed,

(c)the date on which the provisional liquidator was appointed, and

(d)the date on which the company went into liquidation.

(5)If a person without reasonable excuse fails to comply with any obligation imposed by this section, he is liable to a fine and, for continued contravention, to a daily default fine.

Definitions used in section 235 2

the company

2 Section 233B does not apply in relation to a contract for the supply of goods or services to a company (“the company”) where any of paragraphs 3 to 11 applies.

Defined in Sch.4ZZA para.2 · see it in the full Act
administrator

1 (1) For the purposes of this Act “administrator” of a company means a person appointed under this Schedule to manage the company’s affairs, business and property.

Defined in Sch.B1 para.1(1) · see it in the full Act

Cases considering section 235 33

Shierson v Rastogi

[2002] EWCA Civ 1624 · 8 November 2002

Section 235 imposes a mandatory duty on relevant persons to provide information reasonably required by the office-holder. The duty made the directors’ status a powerful factor favouring examination, but did not remove the court’s section 236 discretion or make oppression irrelevant. (see paras [26]; [36]; [48]) The court applied the provision in identifying former executive directors as persons subject to the statutory duty of co-operation. Their inclusion strengthened, but did not determine, the case for a section 236 examination. (see paras [26]; [36]; [48])

In re Pantmaenog Timber Co Ltd (Official Receiver v Grant Thornton, Official Receiver v Meade-King, Official Receiver v Wadge Rapps & Hunt)

[2001] EWCA Civ 1227 · 25 July 2001Limits

Sections 235 and 236 provide investigatory means for the official receiver to discharge winding-up functions, rather than a general power to obtain evidence for disqualification litigation. (see the paragraphs beginning “Section 236(2) of the Insolvency Act” and “It does not follow”) The provision is cited to show that, if sections 235 and 236 were available for disqualification functions, the official receiver would already have ample power to obtain information from an office-holder. (see the paragraph beginning “But, if those were functions”) The penal sanction reinforces the duty imposed by section 235. (see the paragraph beginning “Section 236(2) of the Insolvency Act”)

Jeremy Robert Webb & Anor v Eversholt Rail Limited & Anor

[2026] EWHC 101 (Ch) · 22 January 2026Interprets

Interprets section 235 as imposing an express reasonable-requirement threshold for information sought by an office-holder. The liquidator must justify the material requested and its breadth. (see paras [23]-[25]; [40]) Interprets section 235(2) as requiring information which the office-holder may reasonably require. The provision supplies the statutory qualification governing the liquidators’ request. (see paras [23]-[24]) Applies section 235(2)(a) by requiring the liquidators to establish that the information sought is reasonably required for the performance of their functions. A general desire to obtain all records is insufficient. (see paras [23]-[25]) Applies section 235(3) in recognising that the provision may apply to a service provider within the statutory class of persons required to provide information. The statutory threshold remains a reasonable requirement. (see paras [12]; [39]-[40]) Confirms that section 235 applied because the services supplied by the respondent brought it within the employment or contract-for-services category in section 235(3)(c). That status did not remove the need to establish a reasonable requirement. (see paras [12]; [39]-[40])

13 more judgments, and what each says about section 235, are in the case-law panel in the full Act.

Amendments and notes

11 notes from legislation.gov.uk

Amendments

  1. F511S. 235(4)(a) substituted (15.9.2003) by 2002 c. 40, ss. 248(3), 279, Sch. 17 para. 24 (with s. 249(1)-(3)(6)); S.I. 2003/2093, art. 2(1), Sch. 1 (subject to arts. 3-8 (as amended by S.I. 2003/2332, art. 2))

Modifications

  1. C753Ss. 233-237 applied (with modifications) (31.1.2019) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 4; S.I. 2018/1161, reg. 3(d)
  2. C754Ss. 233-237 applied (with modifications) (31.1.2019) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 3; S.I. 2018/1161, reg. 3(c)
  3. C756Ss. 233-237 applied (with modifications) (E.W.) (15.3.2024) by The Water Industry (Special Administration) Regulations 2024 (S.I. 2024/205), regs. 2(2), 5(1) (with reg. 64)
  4. C770S. 235 applied (with modifications) (S.) (6.4.2001) by S.S.I. 2001/128, reg. 4(1), Sch. 2 (as amended (1.10.2009) by S.S.I. 2009/310, reg. 3, Sch. 1 para. 1(b))
  5. C771S. 235 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 103, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 2
  6. C772S. 235 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 145, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 3
  7. C773S. 235 applied (with modifications) (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), Pt. 3 reg. 1, Sch. 2 paras. 3, 5 Table (with reg. 24)
  8. C774S. 235 applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), regs. 2, 37 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4, 11)
  9. C775S. 235 applied (18.7.2023) by The Relevant Licensee Nuclear Company Administration (England and Wales) Rules 2023 (S.I. 2023/712), rules 1(2)(a), 112 (with rule 2)
  10. C776S. 235 applied in part (with modifications) (4.1.2024) by S.I. 2021/716, Sch. 1 para. 3 (as amended by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 20)