Guidance

Insolvency practitioner bulletin 2 (2026): Novalpina judgment — HMRC guidance for insolvency practitioners

This bulletin tells you about new guidance to help insolvency practitioners in their dealings with HMRC in members’ voluntary liquidations.

• From: HM Revenue & Customs
• Published: 20 July 2026

Documents

Novalpina judgment — HMRC guidance for insolvency practitioners — insolvency practitioner bulletin 2 (2026)

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This bulletin explains the new guidance to help insolvency practitioners in their dealings with HMRC in members’ voluntary liquidations. It sets out HMRC’s approach in light of the Novalpina judgment and highlights the relevant section of the insolvency practitioner handbook.

Published 20 July 2026