Guidance

Insolvency practitioner bulletin 4 (2025) — Individual Voluntary Arrangements mailbox

Published 10 April 2025

© Crown copyright 2025

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/insolvency-practitioner-bulletin-4-2025-individual-voluntary-arrangements-mailbox/insolvency-practitioner-bulletin-4-2025-individual-voluntary-arrangements-mailbox

What you need to know

The introduction of mandatory subject headings has been put in place to allow the Individual Voluntary Arrangements (IVA) team to process your correspondence as quickly and effectively as possible.

What you need to do

Use only one of the following options in the email subject heading. As proposals and variations are time critical, you should include the word ‘Deadline’ followed by the date.

Send your email to this email address: vas@hmrc.gov.uk.

The options are:

  • Proposals Deadline dd/mm/yyyy

  • Variations Deadline dd/mm/yyyy

  • Adjournments

  • Chair Reports

  • Annual Reports

  • Fails/Terminations

  • Claim/Proof of Debt/Progress chasing

  • Completions

  • Repayment

Do not include the name of the insolvency case in the email subject heading or use any other characters.

In addition, include within the body of the email, your client’s:

  • National Insurance number

  • Self Assessment unique registration number

  • PAYE reference number — if your client is an employer

  • VAT registration number — if your client is VAT registered

This will help the team to deal with your query as quickly as possible. Failure to comply may result in significant delays to case processing.

Do not:

  • send duplicate requests

  • send by post unless there is a specific requirement

  • request a final claim until all tax returns have been submitted, as any requests will be automatically deleted

For more information read about working with insolvency practitioners. This will help you to prepare and submit a proposal for an IVA on behalf of your client, that HMRC will likely vote in favour of.

Further questions

If you have any questions about this Insolvency Bulletin, direct them to R3 or your representative group, who will take them forward with HMRC.

Back to top