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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How HMRC treats customers who have a tax debt, August 2020
HMRC have released a policy paper titled 'How HMRC treats 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 treats customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax. View
Members’ Voluntary Liquidation (MVL) in Scotland
In February 2018, HMRC issued a note about Members’ Voluntary Liquidation (MVL). That note contained some incorrect statements about the position in Scotland and the purpose of this paper is to provide clarification of HMRC’s interpretation of relevant legislation. References are to current legislation: Insolvency Act 1986 (“the Act”) and Insolvency (Scotland) Rules 1986 (“the Rules”). View
In February 2018, HMRC issued a note about Members’ Voluntary Liquidation (MVL). That note contained some incorrect statements about the position in Scotland and the purpose of this paper is to provide clarification of HMRC’s interpretation of relevant legislation. References are to current legislation: Insolvency Act 1986 (“the Act”) and Insolvency (Scotland) Rules 1986 (“the Rules”). View
Moratorium under Part A1 of the Insolvency Act 1986 and the treatment of VAT (16 August 2024)
The treatment of VAT in a moratorium under Part A1 of the Insolvency Act 1986. View
The treatment of VAT in a moratorium under Part A1 of the Insolvency Act 1986. View
Personal Insolvency: FAQs for the treatment of tax arising in personal insolvency (3 June 2025)
A joint guidance piece with HMRC titled ‘FAQs for the treatment of tax arising in personal insolvency’. The FAQs acts as a form of guidance for members on establishing the correct tax position for an insolvent individual, including paying any outstanding tax or receiving a tax refund. View
A joint guidance piece with HMRC titled ‘FAQs for the treatment of tax arising in personal insolvency’. The FAQs acts as a form of guidance for members on establishing the correct tax position for an insolvent individual, including paying any outstanding tax or receiving a tax refund. View
R3 Scottish Technical Committee - Response to HMRC
There are a number of difficulties with the application of statutory interest, and the rate of statutory interest, in a members' voluntary liquidation of a company incorporated in Scotland (a Scottish MVL), which the HMRC note and analysis does not address. On a full analysis, it is clear that the Scottish Rules do not apply a rule on statutory interest to Scottish MVLs. View
There are a number of difficulties with the application of statutory interest, and the rate of statutory interest, in a members' voluntary liquidation of a company incorporated in Scotland (a Scottish MVL), which the HMRC note and analysis does not address. On a full analysis, it is clear that the Scottish Rules do not apply a rule on statutory interest to Scottish MVLs. View
R3's letter to HMRC titled "HMRC's management of insolvency from a tax perspective"
The R3 Technical Team has seen a rise in concerns among members with regard to experiences with VAT returns, tax clearances and other HMRC related matters since Q2 of 2020. To aid R3 members and improve engagement with HMRC, R3 and its VAT Working Group collaborated and produced a firm but balanced letter to HMRC setting out the issues and areas of concern to R3 members. View
The R3 Technical Team has seen a rise in concerns among members with regard to experiences with VAT returns, tax clearances and other HMRC related matters since Q2 of 2020. To aid R3 members and improve engagement with HMRC, R3 and its VAT Working Group collaborated and produced a firm but balanced letter to HMRC setting out the issues and areas of concern to R3 members. View
Further Information & Articles
- R3 Standard Form COVID 19 CVA Proposal
- COVID-19 contingency arrangements
- Accountant in Bankruptcy
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- Creditor Guides
- Dealing with money worries – a guide to your options
- Dealing with Corporate Financial Distress
- Directors
- Ethics
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- Helpsheets
- Pensions
- Setting yourself up in Practice
- Further guidance
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