Technical Guidance
COVID-19 Contingency Arrangements

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The latest COVID-19 contingency arrangements for the restructuring and insolvency profession. 

UPDATE - HMRC - Coronavirus — Insolvency Guidance
Clarification of the payment reference number (with examples), which was highlighted in the original publication from HMRC titled 'Introduction of electronic banking for Insolvency Practitioners making dividend payments'.
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ICAEW - The use of 'light touch' administration
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ICAEW - AML responsibilities: take on procedures during Covid-19
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SCOTLAND - The insolvency processes and procedures that rely on the Scottish courts for progression.
R3’s Scottish Technical Committee has identified the insolvency processes and procedures that rely on the Scottish courts for progression. We think that that this is a comprehensive picture of the courts’ involvement in insolvency, and the extent to which insolvency is rooted in court procedure, and are members rely on the courts to progress their cases.
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SCOTLAND - Court of Session, Guidance note for Practitioners
The purpose of this guidance is to facilitate insofar as is possible the efficient disposal of court proceedings in the Court of Session during the ongoing Covid-19 emergency.
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Global Guide: Measures adopted to support distressed businesses through the COVID-19 crisis
INSOL International / World Bank Group - Interactice Map INSOL International and the World Bank Group have jointly produced a Global Guide to highlight some of the primary measures that have been introduced in 38 countries as a response to the COVID-19 crisis (current as of April 10, 2020).
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HMRC - the Coronavirus Job Retention Scheme (Live from Monday 20 April)
The Coronavirus Job Retention Scheme portal/website goes live from Monday 20‌‌ April 2020. HMRC are e xpecting millions of calls and to assist, HMRC have engaged 9,500 staff to deal with scheme queries. E mployers should go through the portal where possible and be patient. HMRC has asked members to defer calling them about insolvency cases until 4 May as the insolvency team won't be available to deal with insolvency queries on either new or existing cases during this period.
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A detailed overview of the decision handed down in the matter of Carluccio's Limited (in administration)
Following the decision handed down in the matter of Carluccio's Limited (in administration), a detailed overview of the decision was prepared by R3’s General Technical Committee member, Gabrielle Ruiz, and her team at Clifford Chance.
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The Coronavirus Business Interruption Loan Scheme - what happens in the event of default
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ICAEW - The Coronavirus Business Interruption Loan Scheme – what happens in the event of default
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The Coronavirus Job Retention Scheme - IMPORTANT CHANGE
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Money and Pensions Service - Update
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HMRC - Getting ready for the Coronavirus Job Retention Scheme
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High Court Judgment, Carluccio’s Limited – in Administration
Administrators are at liberty to adopt employment contracts of furloughed employees when they make payments to employees, or make an application for payments under the Coronavirus Job Retention Scheme; but not before then.
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HMRC - Coronavirus — Insolvency Guidance (9 April 2020)
Introduction of electronic banking for Insolvency Practitioners making dividend payments
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The Coronavirus Job Retention Scheme - UPDATED
"A new employer is eligible to claim under the CJRS in respect of the employees of a previous business transferred after 28th February 2020 if either the TUPE or PAYE business succession rules apply to the change in ownership."
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Companies House. Delivery of Insolvency Forms by Email
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The Coronavirus Job Retention Scheme - UPDATED
Administrators - "Where a company is being taken under the management of an administrator, the administrator will be able to access the Job Retention Scheme. However, we would expect an administrator would only access the scheme if there is a reasonable likelihood of rehiring the workers. For instance, this could be as a result of an administration and pursuit of a sale of the business.“
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Temporary Insolvency Practice Direction 2020, Dear IP Issue 96
A temporary insolvency practice (TPD) direction came into force on the evening of 3 April 2020 and is contained within Dear IP, Issue 96. The TPD provides guidance on ‘Filing notice of intention to appoint an administrator and notice of appointment of an administrator’, ‘Remote Hearings’, ‘Pending petitions and applications’, ‘Winding up and bankruptcy petitions’, ‘Urgent hearings’, ‘Non-London business’, ‘Statutory Declarations’.
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The Consent Protocol (Administration)
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