Guidance

Insolvency practitioner bulletin 7 (2025): Pre-Pack Sales insolvency

This bulletin gives an update on what to do with Pre-Pack Sales in insolvency.

• From: HM Revenue & Customs
• Published: 20 August 2025

Documents

Pre-Pack Sales in insolvency — insolvency practitioner bulletin 7 (2025)

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Details

This bulletin explains:

• why a new Pay As You Earn (PAYE) scheme is required
• who is responsible for the PAYE scheme in insolvency
• how to set up a new PAYE scheme

Published 20 August 2025