Guidance
HMRC

 

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.

Previous 1 2 3 4 Next
HMRC Insolvency Guidance - Insolvency Practitioner appointments mailbox (19 December 2024)
Since 2021 the overwhelming majority of emails to the inbox have not been for the purposes set out above. This has caused HMRC to deploy resource in sifting through large volumes of requests and documents sent, to understand whether any meet the criteria. With immediate effect we will cease to review emails to this inbox and deploy the skilled insolvency resource to other, more beneficial, priority work. Any existing emails not yet reviewed will not be considered and the mailbox will be closed.
View
HMRC Insolvency Guidance - Specified Charges in Insolvency (28 October 2024)
This guidance outlines the new process for insolvency cases which allows Insolvency Practitioners to file pre-appointment PAYE real time information or Construction Industry Scheme returns for a pay period.
View
HMRC Insolvency Guidance - Confidentiality and disclosure in personal insolvencies (28 October 2024)
This guidance from HMRC provides office holders in personal insolvencies information on the disclosure rules that HMRC is governed by.
View
HMRC Insolvency Guidance - Digital Platform Reporting Service (21 October 2024)
Insolvency Practitioners appointed over a digital platform operator in the UK must follow the guidance and reporting rules for digital platform operators...
View
HMRC Insolvency Guidance - Members' Voluntary Liquidation, Updates (18 October 2024)
On 6 December 2023, HMRC discontinued the provision of tax clearance in Members’ Voluntary Liquidations (MVL). Following this process change, clearance requests from Insolvency Practitioners (IPs), or any other representative of the company, are no longer actioned. It is important to note the cessation of clearance provision extends to all procedures outlined in the Insolvency Act 1986, encompassing both solvent and insolvent liquidations, as well as administrations.
View
HMRC Insolvency Guidance - Insolvency Customer Services Mailbox (3 October 2024)
This guidance from HMRC outlines the updated rules for the Insolvency Customer Services Mailbox, an escalation route for Insolvency Practitioners (IPs) to resolve issues with HMRC when normal channels have failed. Plus, a new Contact Form has been published. Key changes include a new process for refund requests and a refined focus on addressing root causes of service delays. The mailbox aims to improve communication and support for IPs dealing with HMRC, ensuring efficient case progression.
View
HMRC Insolvency Guidance - Update - The introduction of Digital Journey for Plastic Packaging Tax in the event of Insolvency (30 September 2024)
HMRC is helping Insolvency Practitioners by streamlining the way we deal with Insolvency in relation to Plastic Packaging Tax. We have now introduced a Digital G-Form which must be used to...
View
HMRC Scam Advice (August 2024)
HMRC has raised concerns around a letter circulating on social media and has confirmed that the letter has not been issued by HMRC and is an example of fraudulent activity.
View
HMRC Insolvency Guidance - Postal Addresses (28 August 2024)
A reminder from HMRC on the correct postal addresses to be used by Insolvency Practitioners.
View
Moratorium under Part A1 of the Insolvency Act 1986 and the treatment of VAT (16 August 2024)
The treatment of VAT in a moratorium under Part A1 of the Insolvency Act 1986.
View
HMRC Insolvency Guidance - VAT Insolvency Only Mailbox (19 June 2024)
A reminder that the VAT Insolvency Only mailbox is automated.
View
HMRC Insolvency Guidance - Process for directors loan accounts written off in corporate insolvency procedures (24 April 2024)
View
HMRC – Requests for information on PAYE and Coronavirus Job Retention Scheme (22 February 2024)
Clarification provided by HMRC on where requests for information should be directed to.
View
HMRC Insolvency Guidance - CORRECTION - Tax returns and payments in administrations (12 February 2024)
View
HMRC Insolvency Guidance - Tax returns and payments in administrations (17 January 2024)
Not valid. Correction issued on 12 February 2024.
View
HMRC - Insolvency Guidance - Employment Protection Act (EPA) Scheme (17 January 2024)
View
HMRC Insolvency Guidance - VAT deregistration mailbox (10 January 2024)
View
HMRC Insolvency Guidance - Introduction of Digital Journey for Plastic Packaging Tax in the event of Insolvency (18 December 2023)
HMRC is helping Insolvency Practitioners by streamlining the way HMRC deals with Insolvency in relation to Plastic Packaging Tax.
View
HMRC - Insolvency Guidance - Cessation of tax clearance in Members’ Voluntary Liquidations (6 December 2023)
Cessation of tax clearance in Members’ Voluntary Liquidations’ comes into effect from Wednesday 6 th December 2023.
View
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
Previous 1 2 3 4 Next
Ben LuxfordBen Luxford
Head of Technical and Stakeholder Relations
020 7566 4218
Find INSOLVENCY & RESTRUCTURING ADVICE

R3 members can provide advice on a range of business and personal finance issues. To find an R3 member who can help you, click below.