Changes when contacting the Members’ Voluntary Liquidation (MVL) team — insolvency practitioner bulletin 9 (2025)
Published 27 November 2025
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Guidance has been introduced to:
- prevent disruption to automated processes and unnecessary delays, caused by errors in email subject headings
- provide a more structured way for Insolvency Practitioners to contact the Members’ Voluntary Liquidation (MVL) team for a range of specific scenarios
Use of the guidance will become mandatory but a transition period will be in place to allow time for you to adjust. From 2 February 2026, any Members’ Voluntary Liquidation related emails that do not follow the new guidance process will not be actioned.
The guidance is now available and can be accessed in section 1.4 of Insolvency (VAT Notice 700/56).
How the new guidance works
The new guidance:
- guides you through a series of relevant questions based on the reason for your enquiry
- collects the required information and generates a pre-filled email to the Members’ Voluntary Liquidation team’s mailbox
The generated email includes a pre-populated subject heading that must not be changed — this is critical to make sure the email is processed correctly through automated processes.
Submissions with the correct format are automatically sent to the appropriate team for action.
If you are contacting the Members’ Voluntary Liquidation team regarding a repayment, make sure bank details are provided through the VAT7 deregistration process. In rare cases where the company has not been deregistered for VAT, the new guidance will explain how to submit bank details securely.
Benefits of the new guidance
The new guidance will:
- reduce delays and manual intervention by making sure the formatting of email subject headings is consistent
- improve HMRC’s ability to manage and respond to MVL related queries in a timely manner
- provide a clearer, more user-friendly journey for insolvency practitioners and reduce the need for further contact by capturing all relevant information first time
- allow further resource to be available for other MVL related work
We encourage you to begin using the new guidance for all relevant MVL enquiries.
If your reason for contacting the MVL team does not match any of the categories available in the new MVL guidance, refer to the contact details provided in section 1.4 of Insolvency (VAT Notice 700/56).