COVID-19/Coronavirus: Information for insolvency and restructuring professionals

27 March 2020

• Updated on 7 April

Please find below a list of links to information and resources for members of the insolvency and restructuring profession in response to the COVID-19/coronavirus outbreak. Follow R3 on Twitter and LinkedIn for more updates, and see also R3's Technical COVID-19 news page.

• Insolvency Service/Accountant in Bankruptcy
• RPBs
• Courts/Legal
• Other

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Insolvency Service/Accountant in Bankruptcy

The Insolvency Service/UK Government:

• Dear IP: Message from the Chairman of the Board of The Insolvency Service  
• Temporary Insolvency Practice Direction 2020, Dear IP Issue 96
• The Coronavirus Job Retention Scheme
• Contacting the Insolvency Service 
• Delivering public services 
• Acceptance of Requisitions by email   
• Key worker guidance 
• Ban on evictions for commercial tenants who miss rent payments  
• Is the insolvency profession classed as a ‘key sector’? 
• Acceptance of electronic IVA registration fees 
• HMRC: Coronavirus — Insolvency Guidance
• HMRC: Deferral of VAT payments as a result of COVID-19

Accountant in Bankruptcy (Scotland): 

• The Coronavirus (Scotland) Act
• COVID-19 business continuity 
• Dear Trustee contingency arrangements 
• Dear Trustee (expanded PTD contingency arrangements) 
• CFS trigger figures updated
• Scottish Government/AiB: Sales and evictions halted during COVID-19 outbreak 

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RPBs

Joint statement by ICAEW and the IPA regarding measures to support IPs during the Covid-19 pandemic

ICAEW: 

• IPs' responsibilities and monitoring visits during the COVID-19 outbreak 
• Administration extensions 
• The Coronavirus Job Retention Scheme: furlough guidance 

Insolvency Practitioners Association: 

• COVID-19 
• IPA - Message to members (25 March 2020) 

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Courts/Legal

Swearing a Statutory Declaration - COVID-19 contingency arrangements (R3 log-in required)

Update from Mr Justice Snowden, Vice Chancellor of the Country Palatine of Lancaster

Courts and Tribunals Judiciary: 

• Temporary Insolvency Practice Direction – approved and signed by the Lord Chancellor: 7 April 2020
• Civil court listing priorities: 2 April 2020
• Review of court arrangements due to COVID-19 
• Practice Direction on Video or Audio Hearings in Civil Proceedings during the Coronavirus Pandemic 
• Message from Presidents of the Employment Tribunals in England & Wales and in Scotland 

Judiciary of England and Wales: Protocol regarding Remote Hearings 

Insolvency and Companies Court:

• Winding up petitions  
• Hearings before Insolvency and Companies Court Judges

Central London County Court: Protocol for Insolvency and Company Work at Central London 

Scottish Courts and Tribunals: Court Arrangements from 25 March 

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Other

Companies House: 

• Delivery of Insolvency Forms by Email
• Updates for customers, employees, and suppliers 
• Companies to receive 3-month extension period to file accounts during COVID-19 
• Temporary Closure of Companies House Contact Centre 

Information Commissioners' Office: Data protection and coronavirus 

RICS: Valuation Practice Alert 

Pension Protection Fund: 

• Section 120 forms: If you are sending Section 120 forms to the Pension Protection Fund, please do not send them by post. PPF staff are working remotely and Section 120 forms sent by post will therefore not be processed. Please submit the form via the PPF's site instead. The team can be emailed at [email protected].
• Dedicated Restructuring and Insolvency bank account

Please contact Ben Luxford, R3's Technical Manager, if you have any technical questions related to COVID-19 and the insolvency and restructuring profession.