Guidance
HMRC

 
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. The process will only apply to new insolvency cases and the changes include not having to submit a nil company tax return, or liquidator report when there has been no activity giving rise to a corporation tax charge during the period of liquidation.

It is important to note that the process the process for administrations and solvent liquidations remains unchanged.

 

 

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HMRC. Insolvency Guidance Changes to HMRCs liquidation case process 21 July 2021 - Size: 157Kb Download

21 July 2021

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Ben LuxfordBen Luxford
Head of Technical
020 7566 4218
Moira FitzpatrickMoira Fitzpatrick
Technical Manager
020 7566 4210
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