Guidance
HMRC

 

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.

The content of this page is protected.

Previous 1 2 Next
Complain about HMRC
How to make a formal complaint to HMRC.
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
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 - Coronavirus — Insolvency Guidance
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
HMRC - Insolvency Guidance - Deemed consent procedures (11 April 2022)
View
HMRC - Insolvency Guidance - Incorrect treatment of HMRC claim (7 January 2022)
The Head of the Insolvency Profession Team, part of Solicitor’s Office and Legal Services in HMRC, has issued a note of the incorrect treament of HMRC claims.
View
HMRC - Insolvency Guidance - Insolvency Customer Services mailbox (6 May 2022)
An update on the use of the Insolvency Customers Services mailbox. Effective from 6 May 2022.
View
HMRC - Insolvency Guidance - VAT Returns (VAT 100) (17 June 2022)
HMRC has introduced a new style VAT100 (2021) and a fully automated process which means when they receive a return, it is automatically scanned and captured onto their system.
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 - 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
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
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 - Insolvency Guidance. Enforcement & Insolvency Services Edinburgh
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
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
HMRC - Insolvency Guidance: Insolvency Practitioner Appointments (2 September 2021)
This guidance note from HMRC provides an overview of their position on IPs seeking a nomination from HMRC for the appointment of liquidator or trustee. For example, HMRC will only consider requests for nomination in cases where there is no tax compliance issues or active HMRC investigations where it can be shown that the appointment of an IP will lead to an increased return to creditors.
View
HMRC - Insolvency Guidance: Update on service levels (24 August 2021)
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
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
Previous 1 2 Next
Ben LuxfordBen Luxford
Head of Technical
020 7566 4218
Find 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.