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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 - Members' Voluntary Liquidation, Updates (18 October 2024)
On 6 December 2023, HMRC discontinued the provision of tax clearance in Members’ Voluntary Liquidations (MVL). Following this process change, clearance requests from Insolvency Practitioners (IPs), or any other representative of the company, are no longer actioned. It is important to note the cessation of clearance provision extends to all procedures outlined in the Insolvency Act 1986, encompassing both solvent and insolvent liquidations, as well as administrations. View
On 6 December 2023, HMRC discontinued the provision of tax clearance in Members’ Voluntary Liquidations (MVL). Following this process change, clearance requests from Insolvency Practitioners (IPs), or any other representative of the company, are no longer actioned. It is important to note the cessation of clearance provision extends to all procedures outlined in the Insolvency Act 1986, encompassing both solvent and insolvent liquidations, as well as administrations. View
HMRC Insolvency Guidance - Update - The introduction of Digital Journey for Plastic Packaging Tax in the event of Insolvency (30 September 2024)
HMRC is helping Insolvency Practitioners by streamlining the way we deal with Insolvency in relation to Plastic Packaging Tax. We have now introduced a Digital G-Form which must be used to... View
HMRC is helping Insolvency Practitioners by streamlining the way we deal with Insolvency in relation to Plastic Packaging Tax. We have now introduced a Digital G-Form which must be used to... View
HMRC Insolvency Guidance - VAT deregistration mailbox (10 January 2024)
View
View
HMRC Insolvency Guidance - VAT7 form update (14 March 2025)
An update on VAT 7 Form. View
An update on VAT 7 Form. 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)
View
View
HMRC. Insolvency Guidance - A mailbox for case queries (4 November 2021)
View
View
HMRC. Insolvency Guidance - Cancelling VAT registration Insolvency Bulletin (26 October 2021)
View
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
HMRC. Insolvency Guidance - Disguised remuneration and the loan charge - IP information regarding insolvent employers (27 July 2021)
HMRC have not yet sought to prove for the loan charge in corporate insolvency proceedings. However, HMRC are carrying out compliance checks to find out whether employers reported and paid the right amount of loan charge. Office holders in an insolvency procedure may be contacted as part of these checks. See guidance note for further details. View
HMRC have not yet sought to prove for the loan charge in corporate insolvency proceedings. However, HMRC are carrying out compliance checks to find out whether employers reported and paid the right amount of loan charge. Office holders in an insolvency procedure may be contacted as part of these checks. See guidance note for further details. View
HMRC. Insolvency Guidance - Recording tax and national insurance - preferential dividends (9 June 2021)
Guidance on how to record tax and national insurance due on a preferential dividend paid to the former employees of an insolvent entity. View
Guidance on how to record tax and national insurance due on a preferential dividend paid to the former employees of an insolvent entity. View
HMRC. Insolvency Guidance - Update - Introduction of electronic banking for Insolvency Practitioners making dividend payments (9 June 2021)
An update from HMRC on electronic banking for Insolvency Practitioners making dividend payments. View
An update from HMRC on electronic banking for Insolvency Practitioners making dividend payments. View
HMRC. Insolvency Guidance - UPDATE. A dedicated Account Manager for insolvency related Customs queries (15 November 2021)
View
View
HMRC. Insolvency Guidance (UPDATE) - A dedicated Account Manager for insolvency related Customs Queries (29 December 2021)
Lists of what is and what is NOT covered by the service. The Customs team do not cover ‘Excise Duties’ and therefore this has been removed. View
Lists of what is and what is NOT covered by the service. The Customs team do not cover ‘Excise Duties’ and therefore this has been removed. View
HMRC. Insolvency Guidance (UPDATE) - Insolvency Practitioner appointments (22 December 2021)
The guidance has been updated with a new email address for referrals relating to suspected fraud or organised criminality - [email protected] View
The guidance has been updated with a new email address for referrals relating to suspected fraud or organised criminality - [email protected] View
HMRC. Insolvency Guidance (UPDATE) - Recording tax and national insurance – dividend payments to former employees of an insolvent entity (24 September 2021)
On 9 June 2021, HMRC issued an Insolvency Bulletin on the subject of ‘Recording Tax and NI – Preferential Dividends’. This bulletin prompted some questions and feedback from IP’s so HMRC updated the guidance and included a Q&A section which they hope will assist IPs. View
On 9 June 2021, HMRC issued an Insolvency Bulletin on the subject of ‘Recording Tax and NI – Preferential Dividends’. This bulletin prompted some questions and feedback from IP’s so HMRC updated the guidance and included a Q&A section which they hope will assist IPs. View
How HMRC supports customers who have a tax debt, August 2020
HMRC have released a policy paper titled 'How HMRC supports customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. View
HMRC have released a policy paper titled 'How HMRC supports customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. 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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