Working with insolvency practitioners

This helpsheet is about HMRC's voluntary arrangements service which helps and supports businesses in temporary financial difficulties.



This guide explains how you can contact HMRC’s voluntary arrangements service to get support if you’re in temporary financial difficulties. It includes:

  • the conditions for supporting a proposal
  • how HMRC will work with you
  • how to modify a voluntary arrangement
  • how HMRC will support commercial offers
  • the reasons why HMRC may reject a voluntary arrangement
  • how you can help HMRC to respond quickly

Helpsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 15 December 2011