Technical Guidance

HMRC - Insolvency Guidance (Update on issues on Making Tax Digital) (OCTOBER 2020)


R3 is aware of the issues members are currently experiencing with regards to delays with the processing of VAT returns VAT (426/427), pre appointment returns and clearances. We have been passing on your concerns to HMRC, who had advised that they were looking into why these issues had arisen. HMRC have now provided R3 and the Regulatory Professional Bodies with a formal communication to circulate to members. The ‘Insolvency Guidance, 1 October 2020’ can be found below.

We are aware that the guidance fails to provide any update on timescales as to when the issues are to be resolved or give details of any work arounds being considered to assist members of the profession. We are assured that HMRC are striving to address the current issues as soon as possible, and they will update R3 and the Regulatory Professional Bodies when in a position to do so.

Whilst the issues being experienced by members may all be considered urgent from a member’s perspective, the guidance states that if there is a particular level of urgency on a case to contact R3. In this instance, R3 kindly ask members to report these matters by emailing the R3 Technical Team using the below links – 

  1. Notifying insolvency
  2. Submitting paper returns
  3. Requesting repayments
  4. Awaiting confirmation that all matters are concluded
  5. Other matters

The R3 Technical Team will monitor these emails from members on a regular basis and forward onto HMRC accordingly.




2009 Insolvency bulletin Digital Mail Service issues 002 - Size: 157Kb Download
Caroline SumnerCaroline Sumner
Technical & Education Director
020 7566 4207
Ben LuxfordBen Luxford
Technical Manager
020 7566 4218

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