Legislation
Guidance

 
HMRC - Secondary preferential creditor in insolvencies (corporate and personal)
From 1 December 2020 HMRC will become a secondary preferential creditor in insolvencies ( corporate and personal ) . The provisions can be found within the Finance Act 2020 at page 79, Part 4, Miscellaneous and Final, Insolvency, HMRC debts: priority on insolvency.
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Moratorium / Restructuring Plan - PPF notifications
How to submit information regarding moratoriums and restructuring plans
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Prescribed part increases to £800,000 from 6 April 2020 – in certain cases
Guidance on Prescribed Part increases to £800,000 from 6 April 2020. Applies in certain cases...
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Practice Direction relating to the Corporate Insolvency and Governance Act 2020
The practice direction provides directions on the contents of a winding-up petition, procedure in respect of filing, privacy, evidence and preliminary hearing. In addition, the direction confirms when moratorium documents are to be treated for filing purposes.
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Moratorium – HMRC Insolvency Guidance
A guidance note from HMRC explains that all notifications of a moratorium and subsequent contact regarding the moratorium are to be directed to a designated office.
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Moratorium - Guidance issued by The Pensions Regulator
Guidance has been issued by the TPR (The Pensions Regulator) for IPs on the requirement to notify it if an employer with a defined benefit pension scheme uses a moratorium to explore rescue and restructuring options.
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Corporate Insolvency and Governance Bill 2020: Factsheets
An explanation of each of the measures in the Corporate Insolvency and Governance Bill 2020.
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Moratorium - Guidance for monitors
Insolvency Service - "This guidance is intended to assist insolvency practitioners by setting out the principal duties and actions required of the monitor."
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Moratorium - Companies House forms
Moratorium forms in accordance with the Corporate Insolvency and Governance Act 2020.
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