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.
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
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
This guidance from HMRC provides office holders in personal insolvencies information on the disclosure rules that HMRC is governed by. View
Insolvency Practitioners appointed over a digital platform operator in the UK must follow the guidance and reporting rules for digital platform operators... View
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
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 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 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
A reminder from HMRC on the correct postal addresses to be used by Insolvency Practitioners. View
The treatment of VAT in a moratorium under Part A1 of the Insolvency Act 1986. View
A reminder that the VAT Insolvency Only mailbox is automated. View
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Clarification provided by HMRC on where requests for information should be directed to. View
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Not valid. Correction issued on 12 February 2024. View
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HMRC is helping Insolvency Practitioners by streamlining the way HMRC deals with Insolvency in relation to Plastic Packaging Tax. View
Cessation of tax clearance in Members’ Voluntary Liquidations’ comes into effect from Wednesday 6 th December 2023. 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
- 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
- Digital
- Directors
- Employees
- Ethics
- Fees
- GDPR
- Helpsheets
- Insolvency Service
- Pensions
- Setting yourself up in Practice
- Special Administration
- Standard Conditions - IVA
- Standard IVA Protocol
- Further guidance
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