This notice informs insolvency practitioners appointed over insolvent VAT-registered businesses who to contact and how to account for VAT.
This notice cancels and replaces VAT Notice 700/56 (November 2015). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
Published: 1 April 2014
Updated: 27 April 2017
- Paragraph 1.4 updated with new address and phone number for members voluntary liquidations.
- Address change regarding VAT427 Processing
- Updates to HMRC contact details and processes relating to insolvent businesses.
- This Notice has been re-issued to accommodate changes to sections 7.5 and 20.1 to include a new address and contact details for the submission of claims for repayment of input VAT on form VAT 426. Section 7.7 contains a clarification of the criteria for reclaiming input VAT using form VAT 427.
- This notice has been re-issued to reflect a reallocation of responsibility for insolvency VAT processing work within HM Revenue and Customs (HMRC) in order to facilitate the issuing of integrated HMRC claims in insolvencies.
- First published.