Open consultation

Protecting your taxes in insolvency


The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.

This consultation closes at

Consultation description

At Budget 2018, the government announced that it will introduce legislation in Finance Bill 2019 to 2020 to make HM Revenue and Customs (HMRC) a secondary preferential creditor for certain tax debts paid by employees and customers on the insolvency of a business.

This consultation invites comments on how HMRC proposes to implement the change.

We’re seeking views from interested parties, particularly businesses, lenders, insolvency practitioners, advisers and representative bodies and others who will be affected by the change, to ensure that it is implemented in the most effective way.


Protecting your taxes in insolvency

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

Write to:

Ade Adetosoye,
HMRC – Debt Management,
7th Floor,
10 South Colonnade,
Canary Wharf,
London E14 4PU

Published 26 February 2019