VAT Notice 700/56: insolvency

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 (April 2017). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Published 1 April 2014
Last updated 8 January 2018 + show all updates
  1. Paragraphs 7.5 and 20.1 updated with new address and phone number for the VAT426 processing team.
  2. Paragraph 1.4 updated with new address and phone number for members voluntary liquidations.
  3. Address change regarding VAT427 Processing
  4. Updates to HMRC contact details and processes relating to insolvent businesses.
  5. 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.
  6. 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.
  7. First published.