1. Overview
What this handbook covers, who should read it and its legal status.
This handbook explains the:
- basic principles of how we treat insolvent businesses
- procedures which insolvency practitioners are asked to follow when dealing with HMRC
This handbook is for insolvency practitioners and insolvency office holders, such as the official receiver or accountant in bankruptcy.
An insolvency practitioner is defined for the purposes of this handbook by:
The reproduction of the VAT Return (form VAT 100) has the force of law, as explained in regulations 25 and 25A of The Value Added Tax Regulations 1995.
This handbook does not otherwise have the force of law, but explains how we interpret the law on insolvency processes.
If you have a case specific VAT enquiry concerning an insolvent case, for example, if a pre-insolvency return has been provided, or if set-off will apply in a particular circumstance, quote the VAT registration number and contact the appropriate insolvency team.
Use these contacts for:
- bankruptcies
- sequestrations
- administrative receiverships
- liquidations (including members voluntary liquidations)
For individual cases
Bankruptcies
Debt Management
Enforcement and Insolvency Service
HM Revenue and Customs
BX9 1JR
Email: eis-dmindividualclaimsteam@hmrc.gov.uk
Telephone: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
Trust deeds (Scotland)
Debt Management — EIS E
HM Revenue and Customs
BX9 1SD
Email: trust.Deeds@hmrc.gov.uk
Telephone helpline for trust deeds: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
Scottish sequestrations and Northern Ireland bankruptcies (individuals and partnerships)
Debt Management — EIS E
HM Revenue and Customs
BX9 1SD
Email: trust.Deeds@hmrc.gov.uk
Telephone helpline: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
For Company Cases
Creditor Voluntary Liquidations and Compulsory Liquidations
Debt Management — EIS NCL
HM Revenue and Customs
BX9 1SR
Email: vatinsolvencyonly@hmrc.gov.uk
Telephone: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
Members Voluntary Liquidations (MVL)
Debt Management — EIS NCL
HM Revenue and Customs
BX9 1SR
To email the MVL team, use the Members’ Voluntary Liquidations team query tool. Using this tool will help you have your query dealt with efficiently and reduce unnecessary delays.
Do not change the subject heading in your email, as it helps us identify your correspondence.
Before sending an email, make sure you have:
- submitted all your outstanding tax returns (do not send these to the MVL team)
- paid any outstanding tax debts, with interest
- submitted form VAT 50/51 (if applicable)
If you cannot use the tool or the option you need is not in the tool, you can find other contact details in this handbook.
To issue a Notice of Intended Dividend (NOID), make sure you’ve read and understood the guidance in section 4.8 of this handbook. This section also includes information about proof of debts and statutory interest.
Telephone: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
Company administrations
Debt Management — EIS C
HM Revenue and Customs
BX9 1SH
Email: eisc.administration@hmrc.gov.uk
Telephone helpline: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
If you have a VAT enquiry not covered in this handbook, contact the VAT helpline.
The Voluntary Arrangement Service at Cardiff deals with company voluntary arrangements. All company voluntary arrangement proposals for HMRC as well as VAT 769 notification forms for voluntary arrangements should be sent to:
Debt Management — EIS C
HM Revenue and Customs
BX9 1SH
Email: eisc.cva@hmrc.gov.uk
Telephone helpline: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
All individual voluntary arrangement proposals for HMRC as well as VAT 769 notification forms for individual voluntary arrangements should be sent to:
Debt Management — EIS E IVA
HM Revenue and Customs
BX9 1SE
Email: vas@hmrc.gov.uk
Telephone helpline: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm