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 - Insolvency Customer Services mailbox (6 May 2022)
An update on the use of the Insolvency Customers Services mailbox. Effective from 6 May 2022. View
An update on the use of the Insolvency Customers Services mailbox. Effective from 6 May 2022. View
HMRC - Insolvency Guidance - Deemed consent procedures (11 April 2022)
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HMRC - Insolvency Guidance - Incorrect treatment of HMRC claim (7 January 2022)
The Head of the Insolvency Profession Team, part of Solicitor’s Office and Legal Services in HMRC, has issued a note of the incorrect treament of HMRC claims. View
The Head of the Insolvency Profession Team, part of Solicitor’s Office and Legal Services in HMRC, has issued a note of the incorrect treament of HMRC claims. View
HMRC. Insolvency Guidance (UPDATE) - Insolvency Practitioner appointments (22 December 2021)
The guidance has been updated with a new email address for referrals relating to suspected fraud or organised criminality - [email protected] View
The guidance has been updated with a new email address for referrals relating to suspected fraud or organised criminality - [email protected] View
HMRC. Insolvency Guidance (UPDATE) - A dedicated Account Manager for insolvency related Customs Queries (29 December 2021)
Lists of what is and what is NOT covered by the service. The Customs team do not cover ‘Excise Duties’ and therefore this has been removed. View
Lists of what is and what is NOT covered by the service. The Customs team do not cover ‘Excise Duties’ and therefore this has been removed. View
HMRC. Insolvency Guidance - UPDATE. A dedicated Account Manager for insolvency related Customs queries (15 November 2021)
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HMRC. Insolvency Guidance - A mailbox for case queries (4 November 2021)
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HMRC. Insolvency Guidance - A dedicated Account Manager for insolvency related Customs queries (2 November 2021)
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HMRC. Insolvency Guidance - Cancelling VAT registration Insolvency Bulletin (26 October 2021)
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Complain about HMRC
How to make a formal complaint to HMRC. View
How to make a formal complaint to HMRC. View
HMRC. Insolvency Guidance (UPDATE) - Recording tax and national insurance – dividend payments to former employees of an insolvent entity (24 September 2021)
On 9 June 2021, HMRC issued an Insolvency Bulletin on the subject of ‘Recording Tax and NI – Preferential Dividends’. This bulletin prompted some questions and feedback from IP’s so HMRC updated the guidance and included a Q&A section which they hope will assist IPs. View
On 9 June 2021, HMRC issued an Insolvency Bulletin on the subject of ‘Recording Tax and NI – Preferential Dividends’. This bulletin prompted some questions and feedback from IP’s so HMRC updated the guidance and included a Q&A section which they hope will assist IPs. View
R3's letter to HMRC titled "HMRC's management of insolvency from a tax perspective"
The R3 Technical Team has seen a rise in concerns among members with regard to experiences with VAT returns, tax clearances and other HMRC related matters since Q2 of 2020. To aid R3 members and improve engagement with HMRC, R3 and its VAT Working Group collaborated and produced a firm but balanced letter to HMRC setting out the issues and areas of concern to R3 members. View
The R3 Technical Team has seen a rise in concerns among members with regard to experiences with VAT returns, tax clearances and other HMRC related matters since Q2 of 2020. To aid R3 members and improve engagement with HMRC, R3 and its VAT Working Group collaborated and produced a firm but balanced letter to HMRC setting out the issues and areas of concern to R3 members. View
HMRC - Insolvency Guidance: Insolvency Practitioner Appointments (2 September 2021)
This guidance note from HMRC provides an overview of their position on IPs seeking a nomination from HMRC for the appointment of liquidator or trustee. For example, HMRC will only consider requests for nomination in cases where there is no tax compliance issues or active HMRC investigations where it can be shown that the appointment of an IP will lead to an increased return to creditors. View
This guidance note from HMRC provides an overview of their position on IPs seeking a nomination from HMRC for the appointment of liquidator or trustee. For example, HMRC will only consider requests for nomination in cases where there is no tax compliance issues or active HMRC investigations where it can be shown that the appointment of an IP will lead to an increased return to creditors. View
HMRC - Insolvency Guidance: Update on service levels (24 August 2021)
The latest insolvency guidance from HMRC provides an update on service levels, in particular for VAT and MVL matters. View
The latest insolvency guidance from HMRC provides an update on service levels, in particular for VAT and MVL matters. View
HMRC. Insolvency Guidance - Disguised remuneration and the loan charge - IP information regarding insolvent employers (27 July 2021)
HMRC have not yet sought to prove for the loan charge in corporate insolvency proceedings. However, HMRC are carrying out compliance checks to find out whether employers reported and paid the right amount of loan charge. Office holders in an insolvency procedure may be contacted as part of these checks. See guidance note for further details. View
HMRC have not yet sought to prove for the loan charge in corporate insolvency proceedings. However, HMRC are carrying out compliance checks to find out whether employers reported and paid the right amount of loan charge. Office holders in an insolvency procedure may be contacted as part of these checks. See guidance note for further details. View
HMRC. Insolvency Guidance - Changes to HMRC’s liquidation process for Corporation Tax cases (21 July 2021)
This guidance note from HMRC provides details of its new process for Corporation Tax for insolvent liquidation cases. View
This guidance note from HMRC provides details of its new process for Corporation Tax for insolvent liquidation cases. View
HMRC. Insolvency Guidance - Update - Introduction of electronic banking for Insolvency Practitioners making dividend payments (9 June 2021)
An update from HMRC on electronic banking for Insolvency Practitioners making dividend payments. View
An update from HMRC on electronic banking for Insolvency Practitioners making dividend payments. View
HMRC. Insolvency Guidance - Recording tax and national insurance - preferential dividends (9 June 2021)
Guidance on how to record tax and national insurance due on a preferential dividend paid to the former employees of an insolvent entity. View
Guidance on how to record tax and national insurance due on a preferential dividend paid to the former employees of an insolvent entity. View
HM Land Registry updates Practice Guide 35: Corporate Insolvency (10 May 2021)
Section 2.6 'Registration of liquidator as proprietor of a registered estate or charge' has been added and provides clarification of the requirements from HMLR when registering a company in liquidation as proprietor of a registered charge or a registered estate. View
Section 2.6 'Registration of liquidator as proprietor of a registered estate or charge' has been added and provides clarification of the requirements from HMLR when registering a company in liquidation as proprietor of a registered charge or a registered estate. View
HMRC - Closure of helplines across Debt Management EIS teams until further notice (January 2021)
HMRC has taken the decision close all helplines across Debt Management’s (DM)’s EIS teams until further notice. This is due to take effect from Monday 25 January 2021. View
HMRC has taken the decision close all helplines across Debt Management’s (DM)’s EIS teams until further notice. This is due to take effect from Monday 25 January 2021. 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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