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.
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). View
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