Guidance

Insolvency practitioner bulletin 8 (2025): Members Voluntary Liquidation (MVL) and Notices of Intended Dividends (NOIDs)

This bulletin explains HMRC’s expectations for the proportionate and appropriate use of Notices of Intended Dividends (NOIDs) in Members Voluntary Liquidations (MVLs).

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

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Members’ Voluntary Liquidation (MVL) and Notices of Intended Dividends (NOIDs) — insolvency practitioner bulletin 8 (2025)

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This bulletin explains HMRC’s expectations for the proportionate and appropriate use of Notices of Intended Dividends (NOIDs) in Members’ Voluntary Liquidations (MVLs). 

It highlights the increase in NOIDs submissions following the end of MVL clearance, the challenges this increase has created for HMRC, and provides guidance to support efficient use of NOIDs in line with legislative requirements.

Published 20 August 2025