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.
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Complain about HMRC
How to make a formal complaint to HMRC. View
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
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 - Coronavirus — Insolvency Guidance
View
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 - Cessation of tax clearance in Members’ Voluntary Liquidations (6 December 2023)
Cessation of tax clearance in Members’ Voluntary Liquidations’ comes into effect from Wednesday 6 th December 2023. View
Cessation of tax clearance in Members’ Voluntary Liquidations’ comes into effect from Wednesday 6 th December 2023. View
HMRC - Insolvency Guidance - Completing and submitting the VAT100 (2021) (8 February 2023)
"We introduced a new style VAT100 (2021) and a fully automated process which means when we receive a return into HMRC, it is automatically scanned and captured onto our system. If your record has been migrated to the new IT system, please ensure you are only using the new versions of the VAT100 that are issued to you." View
"We introduced a new style VAT100 (2021) and a fully automated process which means when we receive a return into HMRC, it is automatically scanned and captured onto our system. If your record has been migrated to the new IT system, please ensure you are only using the new versions of the VAT100 that are issued to you." View
HMRC - Insolvency Guidance - Deemed consent procedures (11 April 2022)
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View
HMRC - Insolvency Guidance - Employment Protection Act (EPA) Scheme (17 January 2024)
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View
HMRC - Insolvency Guidance - Filing of Company Tax Returns (CT600 (2023) Version 3) (19 July 2023)
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View
HMRC - Insolvency Guidance - Improvements to Form VAT7 (25 April 2023)
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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
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
An update on the use of the Insolvency Customers Services mailbox. Effective from 6 May 2022. View
HMRC - Insolvency Guidance - New mailbox for VAT deregistration confirmation (12 January 2023)
A dedicated mailbox for Insolvency Practitioners (IPs) to request VAT deregistration confirmation. This is only to be used when IPs have been unable to obtain a response through the normal channels. View
A dedicated mailbox for Insolvency Practitioners (IPs) to request VAT deregistration confirmation. This is only to be used when IPs have been unable to obtain a response through the normal channels. View
HMRC - Insolvency Guidance - Process for DLAs written off as part of corporate insolvency procedures (20 September 2022)
HMRC has designed a new voluntary process to allow a more datadriven and targeted approach to the issue of Director’s Loan Accounts (DLAs). View
HMRC has designed a new voluntary process to allow a more datadriven and targeted approach to the issue of Director’s Loan Accounts (DLAs). View
HMRC - Insolvency Guidance - Submission of P11D (10 August 2023)
"HMRC recognise that for a small number of Insolvency Practitioners, who have stepped in where a business has gone into insolvency, it may not be possible for them to submit these returns online, either in-year or at year-end. Therefore, HMRC are making a concession for Insolvency Practitioners which allows them to continue to submit paper returns using their own P11D/P11D(b) equivalent, or in a letter format." View
"HMRC recognise that for a small number of Insolvency Practitioners, who have stepped in where a business has gone into insolvency, it may not be possible for them to submit these returns online, either in-year or at year-end. Therefore, HMRC are making a concession for Insolvency Practitioners which allows them to continue to submit paper returns using their own P11D/P11D(b) equivalent, or in a letter format." View
HMRC - Insolvency Guidance - Tax Clearance Requests in Members Voluntary Liquidations (7 September 2022)
From 12 September 2022, email all requests for Corporation Tax (CT), Pay as You Earn (PAYE) and Value Added Tax (VAT) clearance to our EIS MVL Team, at [email protected]. View
From 12 September 2022, email all requests for Corporation Tax (CT), Pay as You Earn (PAYE) and Value Added Tax (VAT) clearance to our EIS MVL Team, at [email protected]. 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 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 - Voting on voluntary arrangements / Dropbox / MVLs (7 July 2022)
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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
Further Information & Articles
- R3 Standard Form COVID 19 CVA Proposal
- COVID-19 contingency arrangements
- Accountant in Bankruptcy
- AML
- Creditor Guides
- Dealing with money worries – a guide to your options
- Dealing with Corporate Financial Distress
- Directors
- Ethics
- Fees
- GDPR
- Helpsheets
- Pensions
- Setting yourself up in Practice
- Further guidance
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