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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
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 - Refund/repayment survey (28 May 2025)
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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 - Postal Addresses (28 August 2024)
A reminder from HMRC on the correct postal addresses to be used by Insolvency Practitioners. View
A reminder from HMRC on the correct postal addresses to be used by Insolvency Practitioners. 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 - VAT Insolvency Only Mailbox (19 June 2024)
A reminder that the VAT Insolvency Only mailbox is automated. View
A reminder that the VAT Insolvency Only mailbox is automated. View
HMRC Insolvency Guidance - Change to the Enforcement and Insolvency Services telephone numbers (31 March 2025)
An update on the Enforcement and Insolvency Services telephone numbers. View
An update on the Enforcement and Insolvency Services telephone numbers. View
HMRC Insolvency Guidance - CORRECTION - Tax returns and payments in administrations (12 February 2024)
View
View
HMRC Insolvency Guidance - Excise and insolvency (14 April 2025)
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View
HMRC Insolvency Guidance - Individual Voluntary Arrangements mailbox (10 April 2025)
Email subject guidance for emailing HMRC regarding IVAs View
Email subject guidance for emailing HMRC regarding IVAs View
HMRC Insolvency Guidance - Insolvency Customer Services Mailbox (3 October 2024)
This guidance from HMRC outlines the updated rules for the Insolvency Customer Services Mailbox, an escalation route for Insolvency Practitioners (IPs) to resolve issues with HMRC when normal channels have failed. Plus, a new Contact Form has been published. Key changes include a new process for refund requests and a refined focus on addressing root causes of service delays. The mailbox aims to improve communication and support for IPs dealing with HMRC, ensuring efficient case progression. View
This guidance from HMRC outlines the updated rules for the Insolvency Customer Services Mailbox, an escalation route for Insolvency Practitioners (IPs) to resolve issues with HMRC when normal channels have failed. Plus, a new Contact Form has been published. Key changes include a new process for refund requests and a refined focus on addressing root causes of service delays. The mailbox aims to improve communication and support for IPs dealing with HMRC, ensuring efficient case progression. View
HMRC Insolvency Guidance - Insolvency Practitioner appointments mailbox (19 December 2024)
Since 2021 the overwhelming majority of emails to the inbox have not been for the purposes set out above. This has caused HMRC to deploy resource in sifting through large volumes of requests and documents sent, to understand whether any meet the criteria. With immediate effect we will cease to review emails to this inbox and deploy the skilled insolvency resource to other, more beneficial, priority work. Any existing emails not yet reviewed will not be considered and the mailbox will be closed. View
Since 2021 the overwhelming majority of emails to the inbox have not been for the purposes set out above. This has caused HMRC to deploy resource in sifting through large volumes of requests and documents sent, to understand whether any meet the criteria. With immediate effect we will cease to review emails to this inbox and deploy the skilled insolvency resource to other, more beneficial, priority work. Any existing emails not yet reviewed will not be considered and the mailbox will be closed. 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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