Welcome to R3's Technical Alerts, exclusively for members.
The content of this page is protected.
Already Registered?
Login to your account below
Consultation on SIP 2 - Investigations by office holders in administration and insolvent liquidations and the submission of conduct reports by office holders (14 May 2026)
View
View
Who is a tax adviser? (11 May 2026)
From Monday 18 May tax advisers will need to register using HMRC's online registration system for agent services accounts. The exception for IPs only applies to insolvency related work post appointment. Pre-appointment work or negotiation would require registration. View
From Monday 18 May tax advisers will need to register using HMRC's online registration system for agent services accounts. The exception for IPs only applies to insolvency related work post appointment. Pre-appointment work or negotiation would require registration. View
Economic Crime Levy (13 April 2026)
HMRC have introduced new processes to streamline the way HMRC deal with insolvency in relation to the Economic Crime Levy. View
HMRC have introduced new processes to streamline the way HMRC deal with insolvency in relation to the Economic Crime Levy. View
Companies House WebFiling Security Issue (17 March 2026)
Companies House have issued a statement regarding a security issue in which data from individual companies, not usually published on the Companies House register, may have been visible to other logged-in users since October 2025. View
Companies House have issued a statement regarding a security issue in which data from individual companies, not usually published on the Companies House register, may have been visible to other logged-in users since October 2025. View
Single list for UK sanctions designations (26 January 2026)
OFSI are closing the Consolidated List of Asset Freeze Targets. From Wednesday 28 January 2026 the UK Sanctions List will be the sole list for all UK sanctions designations View
OFSI are closing the Consolidated List of Asset Freeze Targets. From Wednesday 28 January 2026 the UK Sanctions List will be the sole list for all UK sanctions designations View
Reminder of Directors Conduct Reporting requirements in an MVL to CVL conversion (5 January 2026)
This is a reminder of the requirements of submitting a Directors Conduct Report when a company converts from a Members' Voluntary Liquidation (MVL) to a Creditors' Voluntary Liquidation (CVL). View
This is a reminder of the requirements of submitting a Directors Conduct Report when a company converts from a Members' Voluntary Liquidation (MVL) to a Creditors' Voluntary Liquidation (CVL). View
GOV.UK OneLogin and Companies House Filing (17 December 2025)
R3 have provided guidance to members regarding adding staff members to enable them to file at Companies House on behalf of the Insolvency Practitioner (IP). Members have found that once an IP is verified at Companies House and their email address is linked to their GOV.UK OneLogin profile, only the IP is able to access the insolvency filing service, which requires two-factor authentication. View
R3 have provided guidance to members regarding adding staff members to enable them to file at Companies House on behalf of the Insolvency Practitioner (IP). Members have found that once an IP is verified at Companies House and their email address is linked to their GOV.UK OneLogin profile, only the IP is able to access the insolvency filing service, which requires two-factor authentication. View
Survey on the practical impact of the Novalpina High Court judgment on MVLs (15 December 2025)
R3 are requesting urgent input from members through a short, non-leading survey. The data and balanced feedback we collate will be invaluable. The High Court judgment in NOAL SCSp & Ors v Novalpina Capital LLP & Ors has generated significant discussion across the insolvency profession as to whether or not the decision presents practical challenges for Insolvency Practitioners (‘IPs') acting as liquidators in Members' Voluntary Liquidations (‘MVLs'). As the leading voice for the restructuring and insolvency profession, R3 is compiling comprehensive, objective data to inform our next steps and ensure that the practical issues faced by our members are understood, including whether members think there are in fact any practical challenges of note. View
R3 are requesting urgent input from members through a short, non-leading survey. The data and balanced feedback we collate will be invaluable. The High Court judgment in NOAL SCSp & Ors v Novalpina Capital LLP & Ors has generated significant discussion across the insolvency profession as to whether or not the decision presents practical challenges for Insolvency Practitioners (‘IPs') acting as liquidators in Members' Voluntary Liquidations (‘MVLs'). As the leading voice for the restructuring and insolvency profession, R3 is compiling comprehensive, objective data to inform our next steps and ensure that the practical issues faced by our members are understood, including whether members think there are in fact any practical challenges of note. View
New Podcast episode - Proposal for Changes to the Insolvency (England and Wales) Rules 2016 Relating to Fees for CVL Liquidators (28 November 2025)
R3 General Technical Committee members Michelle Butler and Stephen Hill explore how widespread creditor apathy forces Insolvency Practitioners into costly court applications to obtain fee approval. The solution? A Statutory Fee for CVL Liquidators to streamline the process, reduce administrative burden, and ensure IPs get paid efficiently. View
R3 General Technical Committee members Michelle Butler and Stephen Hill explore how widespread creditor apathy forces Insolvency Practitioners into costly court applications to obtain fee approval. The solution? A Statutory Fee for CVL Liquidators to streamline the process, reduce administrative burden, and ensure IPs get paid efficiently. View
Joint Nominee Arrangements (20 October 2025)
View
View
Insolvency Scam Alert (15 October 2025)
The R3 Technical Team have been made aware of several scams targeted at creditors of insolvency appointments. Creditors are being approached directly by companies offering them unrealistic and potentially unlawful opportunities. View
The R3 Technical Team have been made aware of several scams targeted at creditors of insolvency appointments. Creditors are being approached directly by companies offering them unrealistic and potentially unlawful opportunities. View
Joint RPB interim guidance on the handling of car finance claims (19 September 2025)
On 1 August 2025, the Supreme Court delivered its judgment in the case of Hopcraft and another (Respondents) v Close Brothers Limited (Appellant) and the linked cases. The Recognised Professional Bodies’ (RPBs’) have issued interim guidance setting out expectations on how insolvency office holders should administer potentially affected personal insolvency cases before any redress scheme is set up by the FCA. View
On 1 August 2025, the Supreme Court delivered its judgment in the case of Hopcraft and another (Respondents) v Close Brothers Limited (Appellant) and the linked cases. The Recognised Professional Bodies’ (RPBs’) have issued interim guidance setting out expectations on how insolvency office holders should administer potentially affected personal insolvency cases before any redress scheme is set up by the FCA. View
Letter to The Insolvency Service regarding NOAL SCSp v Novalpina Capital LLP (8 September 2025)
Following a Roundtable earlier in the summer with Insolvency Pracitioners working in the MVL market, R3 wrote to The Insolvency Service seeking to enter into dialogue regarding the signficant practical challenges the judgment creates for Insolvency Practitioners managing MVL cases and advising directors on solvent winding-up. View
Following a Roundtable earlier in the summer with Insolvency Pracitioners working in the MVL market, R3 wrote to The Insolvency Service seeking to enter into dialogue regarding the signficant practical challenges the judgment creates for Insolvency Practitioners managing MVL cases and advising directors on solvent winding-up. View
Scottish insolvency legislation changes effective from 25 June 2025 (26 June 2025)
Important changes have been made to Scottish insolvency legislation, which came into effect on 25 June 2025. View
Important changes have been made to Scottish insolvency legislation, which came into effect on 25 June 2025. View
Secured creditors and seeking consent to an administration extension (Part II) (13 June 2025)
This alert addresses a change in guidance from The Insolvency Service following the court rulings in Re Pindar Scarborough Ltd (in administration) 2024 and Boughey & Anor v Toogood International Transport and Agricultural Services Ltd (Re Insolvency Act 1986) [2024] . The rulings clarified that administrators do not need to seek consent from secured creditors who have already been paid in full when extending an administration period. Following a letter from R3 with support of the RPBs, the Service has revised its position. They " no longer contend that the meaning of the word ‘creditor’ is fixed and crystallised at the date of entry into an insolvency procedure." View
This alert addresses a change in guidance from The Insolvency Service following the court rulings in Re Pindar Scarborough Ltd (in administration) 2024 and Boughey & Anor v Toogood International Transport and Agricultural Services Ltd (Re Insolvency Act 1986) [2024] . The rulings clarified that administrators do not need to seek consent from secured creditors who have already been paid in full when extending an administration period. Following a letter from R3 with support of the RPBs, the Service has revised its position. They " no longer contend that the meaning of the word ‘creditor’ is fixed and crystallised at the date of entry into an insolvency procedure." View
Consultation on SIP 14 - A Receiver's Responsibility to Preferential Creditors (12 June 2025)
The Joint Insolvency Committee ('JIC') is consulting on changes to the Statement of Insolvency Practice 14, 'A Receiver's Responsibility to Preferential Creditors' ('SIP 14'). View
The Joint Insolvency Committee ('JIC') is consulting on changes to the Statement of Insolvency Practice 14, 'A Receiver's Responsibility to Preferential Creditors' ('SIP 14'). View
HMRC - Refund/repayment survey (28 May 2025)
View
View
FG25/2: Guidance for Insolvency Practitioners on how to approach regulated firms (15 May 2025)
On 28 April 2025 the FCA released guidance for Insolvency Practitioners (IPs) on how to ensure regulated firms meet with ongoing obligations following appointment. This includes helping IPs to comply with the rules and guidance of the FCA, as well as relevant legislation, and to achieve better outcomes for consumers and market participants when a regulated firm enters insolvency. View
On 28 April 2025 the FCA released guidance for Insolvency Practitioners (IPs) on how to ensure regulated firms meet with ongoing obligations following appointment. This includes helping IPs to comply with the rules and guidance of the FCA, as well as relevant legislation, and to achieve better outcomes for consumers and market participants when a regulated firm enters insolvency. View
The Information Sharing (Disclosure by the Registrar) Regulations 2024 (7 February 2025)
Section 94 of the Economic Crime and Corporate Transparency Act 2023 inserted into the Companies Act 2006 a power for the Registrar of Companies (Companies House) to disclose information to a person of a description, and for a purpose, specified in regulations made by the Secretary of State. These Regulations allow the registrar to share information with certain specified persons for non-public purposes, including all insolvency office holders in all corners of the UK (and the OR and Accountant in Bankruptcy). View
Section 94 of the Economic Crime and Corporate Transparency Act 2023 inserted into the Companies Act 2006 a power for the Registrar of Companies (Companies House) to disclose information to a person of a description, and for a purpose, specified in regulations made by the Secretary of State. These Regulations allow the registrar to share information with certain specified persons for non-public purposes, including all insolvency office holders in all corners of the UK (and the OR and Accountant in Bankruptcy). View
A message from The National Westminster Bank ('NatWest') (17 January 2025)
Where Insolvency Practitioners require information in relation corporate insolvency cases and in respect of corporate borrowings due to NatWest they should use the e-mail addresses contained in this technical alert. View
Where Insolvency Practitioners require information in relation corporate insolvency cases and in respect of corporate borrowings due to NatWest they should use the e-mail addresses contained in this technical alert. View
Further Information & Articles
Beth RedfernFind INSOLVENCY & RESTRUCTURING ADVICE
R3 members can provide advice on a range of business and personal finance issues. To find an R3 member who can help you, click below.
