Technical Guidance


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. IVA email system
HMRC wants to help insolvency practitioners by speeding up communications. You can now use our secure email system to contact the Individuals Voluntary Arrangement (IVA) team.
Assignment of VAT - June 2017
HMRC - Coronavirus — Insolvency Guidance
HMRC - Claims for Statutory Interest (Feb 2018)
Following the move of the HMRC MVL team from Worthing to Edinburgh earlier this year members started to receive letters from HMRC requesting the payment of statutory interest at the rate of 8% and from the date of commencement of the liquidation. This marked a clear change of approach by HMRC as the established practice was to pay statutory interest to HMRC only form the date the tax fell due, some nine months after appointment (the passing of the resolution to wind the company up having brought the current accounting period to an end).
Caroline SumnerCaroline Sumner
Technical & Education Director
020 7566 4207
Ben LuxfordBen Luxford
Technical Manager
020 7566 4218

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