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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 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. Enforcement & Insolvency Services Edinburgh
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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
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: 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
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)
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View
HMRC – Requests for information on PAYE and Coronavirus Job Retention Scheme (22 February 2024)
Clarification provided by HMRC on where requests for information should be directed to. View
Clarification provided by HMRC on where requests for information should be directed to. View
HMRC Insolvency Guidance - Process for directors loan accounts written off in corporate insolvency procedures (24 April 2024)
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View
HMRC Insolvency Guidance - CORRECTION - Tax returns and payments in administrations (12 February 2024)
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View
HMRC Insolvency Guidance - Insolvency VAT Helplines Survey (29 September 2023)
In line with the HMRC Charter value of “Being Responsive” and the drive to improve the customer journey for the Insolvency Practitioner (IP), the HMRC Insolvency team are commissioning a series of surveys to obtain feedback from you, the IP. Our first survey will focus on your experiences in contacting us through the VAT Helplines . View
In line with the HMRC Charter value of “Being Responsive” and the drive to improve the customer journey for the Insolvency Practitioner (IP), the HMRC Insolvency team are commissioning a series of surveys to obtain feedback from you, the IP. Our first survey will focus on your experiences in contacting us through the VAT Helplines . View
HMRC Insolvency Guidance - VAT deregistration mailbox (10 January 2024)
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View
HMRC Insolvency Guidance VAT Deregistration mailbox trial – tell HMRC what you think (4 April 2023)
HMRC has been trialling a dedicated mailbox for Insolvency Practitioners (IPs) to request confirmation of VAT deregistration for use when IPs have been unable to obtain a response through the normal channels. The trial has been extended until 2 May. HMRC is now looking for feedback from those members who have used the mailbox through the completion of a short survey. The survey is open until 2 May. View
HMRC has been trialling a dedicated mailbox for Insolvency Practitioners (IPs) to request confirmation of VAT deregistration for use when IPs have been unable to obtain a response through the normal channels. The trial has been extended until 2 May. HMRC is now looking for feedback from those members who have used the mailbox through the completion of a short survey. The survey is open until 2 May. 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 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 - A dedicated Account Manager for insolvency related Customs queries (2 November 2021)
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View
HMRC. Insolvency Guidance - A mailbox for case queries (4 November 2021)
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View
HMRC. Insolvency Guidance - Cancelling VAT registration Insolvency Bulletin (26 October 2021)
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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
Further Information & Articles
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