Guidance

Liquidation and insolvency

Overview of insolvency and liquidation proceedings and the documents you must send to Companies House.

Applies to England and Wales

Documents

Details

This guidance provides a basic overview of insolvency and liquidation proceedings and more detailed information about the documents you must send to Companies House.

It includes some of the rules that apply to:

  • moratoria
  • company voluntary arrangements
  • administrations
  • receivers
  • voluntary liquidations
  • compulsory liquidations
Published 1 February 2014
Last updated 10 March 2022 + show all updates
  1. Reordered guidance and created a new section for 'moratorium'.

  2. Information added about the new filing requirements on the disposal of assets in administration.

  3. Updated guidance in accordance with the end of UK transition. Removed any references to SEs, EEIGs, EC Directives.

  4. LLP comment removed: LLPs now use the 2016 forms.

  5. Section 2.5 added and 7.8 updated.

  6. New guidance reflecting 2016 rules from 6 April 2017

  7. New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.

  8. Latest version uploaded

  9. Guidance updated to v3.10

  10. Welsh translation added.

  11. First published.