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 - Process for directors loan accounts written off in corporate insolvency procedures (24 April 2024)
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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
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)
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HMRC Insolvency Guidance - Tax returns and payments in administrations (17 January 2024)
Not valid. Correction issued on 12 February 2024. View
Not valid. Correction issued on 12 February 2024. View
HMRC - Insolvency Guidance - Employment Protection Act (EPA) Scheme (17 January 2024)
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HMRC Insolvency Guidance - VAT deregistration mailbox (10 January 2024)
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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 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
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
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
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
- Digital
- Directors
- Employees
- Ethics
- Fees
- GDPR
- Helpsheets
- Insolvency Service
- Pensions
- Special Administration
- Standard Conditions - IVA
- Standard IVA Protocol
- Further guidance
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