VAT: insolvency

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Send your VAT Return to HMRC if you or your business becomes bankrupt or insolvent.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

HM Revenue and Customs - VAT Controller
VAT Central Unit
United Kingdom

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Don’t include personal or financial information, eg your National Insurance number or credit card details.