Welcome to the R3 Technical Library, a unique resource for searching technical and specialist information within the sector. The below are available resources for HMRC.
HMRC Insolvency Guidance - Insolvency VAT Helplines Survey (29 September 2023)
In line with the HMRC Charter value of “Being Responsive” and the drive to improve the customer journey for the Insolvency Practitioner (IP), the HMRC Insolvency team are commissioning a series of surveys to obtain feedback from you, the IP. Our first survey will focus on your experiences in contacting us through the VAT Helplines . View
In line with the HMRC Charter value of “Being Responsive” and the drive to improve the customer journey for the Insolvency Practitioner (IP), the HMRC Insolvency team are commissioning a series of surveys to obtain feedback from you, the IP. Our first survey will focus on your experiences in contacting us through the VAT Helplines . View
HMRC - Insolvency Guidance - Submission of P11D (10 August 2023)
"HMRC recognise that for a small number of Insolvency Practitioners, who have stepped in where a business has gone into insolvency, it may not be possible for them to submit these returns online, either in-year or at year-end. Therefore, HMRC are making a concession for Insolvency Practitioners which allows them to continue to submit paper returns using their own P11D/P11D(b) equivalent, or in a letter format." View
"HMRC recognise that for a small number of Insolvency Practitioners, who have stepped in where a business has gone into insolvency, it may not be possible for them to submit these returns online, either in-year or at year-end. Therefore, HMRC are making a concession for Insolvency Practitioners which allows them to continue to submit paper returns using their own P11D/P11D(b) equivalent, or in a letter format." View
HMRC - Insolvency Guidance - Filing of Company Tax Returns (CT600 (2023) Version 3) (19 July 2023)
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HMRC - Insolvency Guidance - VAT Deregistration continuation (30 May 2023)
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HMRC - Insolvency Guidance - Improvements to Form VAT7 (25 April 2023)
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HMRC Insolvency Guidance VAT Deregistration mailbox trial – tell HMRC what you think (4 April 2023)
HMRC has been trialling a dedicated mailbox for Insolvency Practitioners (IPs) to request confirmation of VAT deregistration for use when IPs have been unable to obtain a response through the normal channels. The trial has been extended until 2 May. HMRC is now looking for feedback from those members who have used the mailbox through the completion of a short survey. The survey is open until 2 May. View
HMRC has been trialling a dedicated mailbox for Insolvency Practitioners (IPs) to request confirmation of VAT deregistration for use when IPs have been unable to obtain a response through the normal channels. The trial has been extended until 2 May. HMRC is now looking for feedback from those members who have used the mailbox through the completion of a short survey. The survey is open until 2 May. View
HMRC - Insolvency Guidance - Completing and submitting the VAT100 (2021) (8 February 2023)
"We introduced a new style VAT100 (2021) and a fully automated process which means when we receive a return into HMRC, it is automatically scanned and captured onto our system. If your record has been migrated to the new IT system, please ensure you are only using the new versions of the VAT100 that are issued to you." View
"We introduced a new style VAT100 (2021) and a fully automated process which means when we receive a return into HMRC, it is automatically scanned and captured onto our system. If your record has been migrated to the new IT system, please ensure you are only using the new versions of the VAT100 that are issued to you." View
HMRC - Insolvency Guidance - New mailbox for VAT deregistration confirmation (12 January 2023)
A dedicated mailbox for Insolvency Practitioners (IPs) to request VAT deregistration confirmation. This is only to be used when IPs have been unable to obtain a response through the normal channels. View
A dedicated mailbox for Insolvency Practitioners (IPs) to request VAT deregistration confirmation. This is only to be used when IPs have been unable to obtain a response through the normal channels. View
HMRC - Insolvency Guidance - Process for DLAs written off as part of corporate insolvency procedures (20 September 2022)
HMRC has designed a new voluntary process to allow a more datadriven and targeted approach to the issue of Director’s Loan Accounts (DLAs). View
HMRC has designed a new voluntary process to allow a more datadriven and targeted approach to the issue of Director’s Loan Accounts (DLAs). View
HMRC - Insolvency Guidance - Tax Clearance Requests in Members Voluntary Liquidations (7 September 2022)
From 12 September 2022, email all requests for Corporation Tax (CT), Pay as You Earn (PAYE) and Value Added Tax (VAT) clearance to our EIS MVL Team, at [email protected]. View
From 12 September 2022, email all requests for Corporation Tax (CT), Pay as You Earn (PAYE) and Value Added Tax (VAT) clearance to our EIS MVL Team, at [email protected]. View
HMRC - Insolvency Guidance - Voting on voluntary arrangements / Dropbox / MVLs (7 July 2022)
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HMRC - Insolvency Guidance - VAT Returns (VAT 100) (17 June 2022)
HMRC has introduced a new style VAT100 (2021) and a fully automated process which means when they receive a return, it is automatically scanned and captured onto their system. View
HMRC has introduced a new style VAT100 (2021) and a fully automated process which means when they receive a return, it is automatically scanned and captured onto their system. View
HMRC - Insolvency Guidance - Insolvency Customer Services mailbox (6 May 2022)
An update on the use of the Insolvency Customers Services mailbox. Effective from 6 May 2022. View
An update on the use of the Insolvency Customers Services mailbox. Effective from 6 May 2022. View
HMRC - Insolvency Guidance - Deemed consent procedures (11 April 2022)
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HMRC - Insolvency Guidance - Incorrect treatment of HMRC claim (7 January 2022)
The Head of the Insolvency Profession Team, part of Solicitor’s Office and Legal Services in HMRC, has issued a note of the incorrect treament of HMRC claims. View
The Head of the Insolvency Profession Team, part of Solicitor’s Office and Legal Services in HMRC, has issued a note of the incorrect treament of HMRC claims. View
HMRC. Insolvency Guidance (UPDATE) - Insolvency Practitioner appointments (22 December 2021)
The guidance has been updated with a new email address for referrals relating to suspected fraud or organised criminality - [email protected] View
The guidance has been updated with a new email address for referrals relating to suspected fraud or organised criminality - [email protected] View
HMRC. Insolvency Guidance (UPDATE) - A dedicated Account Manager for insolvency related Customs Queries (29 December 2021)
Lists of what is and what is NOT covered by the service. The Customs team do not cover ‘Excise Duties’ and therefore this has been removed. View
Lists of what is and what is NOT covered by the service. The Customs team do not cover ‘Excise Duties’ and therefore this has been removed. View
HMRC. Insolvency Guidance - UPDATE. A dedicated Account Manager for insolvency related Customs queries (15 November 2021)
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HMRC. Insolvency Guidance - A mailbox for case queries (4 November 2021)
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HMRC. Insolvency Guidance - A dedicated Account Manager for insolvency related Customs queries (2 November 2021)
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View
Further Information & Articles
- R3 Standard Form COVID 19 CVA Proposal
- Bounce Back Loans: FAQs for the Insolvency Profession
- Creditor Guides
- COVID-19 Contingency Arrangements
- AML
- Dealing with corporate financial distress
- Dealing with money worries – a guide to your options
- Directors
- Employees
- Ethics
- Fees
- GDPR
- Helpsheets
- Insolvency Service
- Pensions
- Standard Conditions - IVA
- Standard IVA Protocol
- Further guidance
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