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.
Corporation Tax UTR process and Contacting HMRC's MVL team (23 January 2026)
Provision of guidance from HMRC to ensure the company's Corporation Tax Unique Taxpayer Reference (CT UTR) is received; and a reminder to use the MVL Team Query form to contact HMRC with MVL queries as other forms of communication won't be responded to after Monday 2 February. View
Provision of guidance from HMRC to ensure the company's Corporation Tax Unique Taxpayer Reference (CT UTR) is received; and a reminder to use the MVL Team Query form to contact HMRC with MVL queries as other forms of communication won't be responded to after Monday 2 February. View
HMRC - Refund/repayment survey (28 May 2025)
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View
Personal Insolvency: FAQs for the treatment of tax arising in personal insolvency (3 June 2025)
A joint guidance piece with HMRC titled ‘FAQs for the treatment of tax arising in personal insolvency’. The FAQs acts as a form of guidance for members on establishing the correct tax position for an insolvent individual, including paying any outstanding tax or receiving a tax refund. View
A joint guidance piece with HMRC titled ‘FAQs for the treatment of tax arising in personal insolvency’. The FAQs acts as a form of guidance for members on establishing the correct tax position for an insolvent individual, including paying any outstanding tax or receiving a tax refund. View
HMRC Insolvency Guidance - Excise and insolvency (14 April 2025)
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View
HMRC Insolvency Guidance - Individual Voluntary Arrangements mailbox (10 April 2025)
Email subject guidance for emailing HMRC regarding IVAs View
Email subject guidance for emailing HMRC regarding IVAs View
HMRC Insolvency Guidance - Change to the Enforcement and Insolvency Services telephone numbers (31 March 2025)
An update on the Enforcement and Insolvency Services telephone numbers. View
An update on the Enforcement and Insolvency Services telephone numbers. View
HMRC Insolvency Guidance - VAT7 form update (14 March 2025)
An update on VAT 7 Form. View
An update on VAT 7 Form. View
HMRC Insolvency Guidance - Insolvency Practitioner appointments mailbox (19 December 2024)
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
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
HMRC Insolvency Guidance - Specified Charges in Insolvency (28 October 2024)
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 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
HMRC Insolvency Guidance - Confidentiality and disclosure in personal insolvencies (28 October 2024)
This guidance from HMRC provides office holders in personal insolvencies information on the disclosure rules that HMRC is governed by. View
This guidance from HMRC provides office holders in personal insolvencies information on the disclosure rules that HMRC is governed by. View
HMRC Insolvency Guidance - Digital Platform Reporting Service (21 October 2024)
Insolvency Practitioners appointed over a digital platform operator in the UK must follow the guidance and reporting rules for digital platform operators... View
Insolvency Practitioners appointed over a digital platform operator in the UK must follow the guidance and reporting rules for digital platform operators... View
HMRC Insolvency Guidance - Members' Voluntary Liquidation, Updates (18 October 2024)
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
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
HMRC Insolvency Guidance - Insolvency Customer Services Mailbox (3 October 2024)
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
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 Insolvency Guidance - Update - The introduction of Digital Journey for Plastic Packaging Tax in the event of Insolvency (30 September 2024)
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 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 Scam Advice (August 2024)
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
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
HMRC Insolvency Guidance - Postal Addresses (28 August 2024)
A reminder from HMRC on the correct postal addresses to be used by Insolvency Practitioners. View
A reminder from HMRC on the correct postal addresses to be used by Insolvency Practitioners. View
Moratorium under Part A1 of the Insolvency Act 1986 and the treatment of VAT (16 August 2024)
The treatment of VAT in a moratorium under Part A1 of the Insolvency Act 1986. View
The treatment of VAT in a moratorium under Part A1 of the Insolvency Act 1986. View
HMRC Insolvency Guidance - VAT Insolvency Only Mailbox (19 June 2024)
A reminder that the VAT Insolvency Only mailbox is automated. View
A reminder that the VAT Insolvency Only mailbox is automated. View
HMRC Insolvency Guidance - Process for directors loan accounts written off in corporate insolvency procedures (24 April 2024)
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View
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
Further Information & Articles
- Statutory Fee Proposal
- 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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