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HMRC Guidance: Insolvency (VAT Notice 700/56)

Update Oct 14, 2024: Information about what to do when you contact the Members Voluntary Liquidations (MVL) mailbox has been added to section 1.4. Section 2.3.5 has been updated with additional information about what you must do before entering into an MVL. Information about applying for a company moratorium where a company cannot pay it’s debts has been added at section 2.5.5. and information about temporary Customer Compliance Managers (tCCMs) has been added at section 26.

Find out how to account for VAT and who to contact if you’re an insolvency practitioner and you’re appointed over insolvent VAT-registered businesses.

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