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 - 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
HMRC - Insolvency Guidance (Bulk payments - Individual Voluntary Arrangements)
HMRC are currently receiving bulk payments in Individual Voluntary Arrangement (IVA) cases where dividends for multiple cases are paid in one lump sum and lists including a breakdown of the payments are sent by e-mail. *From 1 February 2021, HMRC will no longer accept bulk payments.* View
HMRC are currently receiving bulk payments in Individual Voluntary Arrangement (IVA) cases where dividends for multiple cases are paid in one lump sum and lists including a breakdown of the payments are sent by e-mail. *From 1 February 2021, HMRC will no longer accept bulk payments.* View
HMRC - Employer Bulletin (December 2020)
The latest edition from HMRC provides updates and guidance on the extension to the Coronavirus Job Retention Scheme, VAT Deferral and VAT reverse charge measure for the construction industry, Statutory Sick Pay eligibility for those self-isolating, Virtual Christmas Parties, checking the financial benefits of Tax-Free Childcare and information on the “Tax avoidance: don’t get caught out” campaign and the new HMRC Charter. And more... View
The latest edition from HMRC provides updates and guidance on the extension to the Coronavirus Job Retention Scheme, VAT Deferral and VAT reverse charge measure for the construction industry, Statutory Sick Pay eligibility for those self-isolating, Virtual Christmas Parties, checking the financial benefits of Tax-Free Childcare and information on the “Tax avoidance: don’t get caught out” campaign and the new HMRC Charter. And more... View
HMRC - Insolvency Guidance - Making Tax Digital (MTD) for VAT (UPDATE) (27 November 2020)
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HMRC - Insolvency Guidance (Customs Authorisations and Insolvency) (2 November 2020)
Insolvency Practitioners, when they are appointed, become responsible for the correct operation of the authorisations, and for compliance of the conditions and obligations associated with any authorisation. View
Insolvency Practitioners, when they are appointed, become responsible for the correct operation of the authorisations, and for compliance of the conditions and obligations associated with any authorisation. View
HMRC. Insolvency Bulletin - post and IVA claim requests (OCTOBER 2020)
To assist HMRC's Individual Voluntary Arrangements Service (VAS) team clear t he backlog of correspondence and proposals, members are being asked for help on (1) Duplicated post items and (2) IVA claim requests. The guidance from HMRC sets out how members can help. View
To assist HMRC's Individual Voluntary Arrangements Service (VAS) team clear t he backlog of correspondence and proposals, members are being asked for help on (1) Duplicated post items and (2) IVA claim requests. The guidance from HMRC sets out how members can help. View
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. View
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. View
HMRC - Insolvency Guidance. Digital Mail Service (SEPTEMBER 2020)
HMRC have updated Insolvency (VAT Notice 700/56) with the latest contact details for each of their EIS teams. Please use the right details so HMRC can make sure your correspondence is scanned into the right channel to be worked. View
HMRC have updated Insolvency (VAT Notice 700/56) with the latest contact details for each of their EIS teams. Please use the right details so HMRC can make sure your correspondence is scanned into the right channel to be worked. View
HMRC - Insolvency Guidance. Incorrect rate being used for Corporation Tax
CT rate to remain at 19% "We are finding that some Insolvency Practitioners (IPs) are submitting Corporation Tax returns for periods ending after 1 April 2020 using an incorrect rate for Corporation Tax." View
CT rate to remain at 19% "We are finding that some Insolvency Practitioners (IPs) are submitting Corporation Tax returns for periods ending after 1 April 2020 using an incorrect rate for Corporation Tax." View
How HMRC supports customers who have a tax debt, August 2020
HMRC have released a policy paper titled 'How HMRC supports customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. View
HMRC have released a policy paper titled 'How HMRC supports customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. View
How HMRC treats customers who have a tax debt, August 2020
HMRC have released a policy paper titled 'How HMRC treats customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. View
HMRC have released a policy paper titled 'How HMRC treats customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. View
HMRC. Employer Bulletin. August 2020. Issue 85
The bulletin provides information on the Coronavirus Job Retention Scheme, deadline to report the disguised remuneration loan charge, VAT updates and other employer matters. View
The bulletin provides information on the Coronavirus Job Retention Scheme, deadline to report the disguised remuneration loan charge, VAT updates and other employer matters. View
HMRC - Insolvency Guidance: Dropbox file sharing service for VAT 426 repayments
After a successful trial you can now use the Dropbox file sharing service to submit VAT426 forms. By using Dropbox, you will know that HMRC has received the form, and it guarantees that any supporting documentation will not become separated from the claim. View
After a successful trial you can now use the Dropbox file sharing service to submit VAT426 forms. By using Dropbox, you will know that HMRC has received the form, and it guarantees that any supporting documentation will not become separated from the claim. View
HMRC - Insolvency Guidance. IVA email system
HMRC wants to help insolvency practitioners by speeding up communications. You can now use our secure email system to contact the Individuals Voluntary Arrangement (IVA) team. View
HMRC wants to help insolvency practitioners by speeding up communications. You can now use our secure email system to contact the Individuals Voluntary Arrangement (IVA) team. View
Assignment of VAT - June 2017
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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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