3. Notifying HMRC of insolvency
How to notify HMRC of insolvency.
Complete form VAT 769 within 21 days of your appointment, if you’re appointed as a:
- trustee in the bankruptcy or sequestration of a VAT-registered individual
- liquidator of a VAT-registered company
- receiver in the administrative receivership of a VAT-registered company
- administrator in the administration of a VAT-registered company
Form VAT 769 should also be completed on the approval of a voluntary arrangement (read section 1.5).
The information on the form allows us to quantify the VAT element of our claim in the insolvency quickly and issue split VAT Returns for the pre and post appointment accounting.
You should not use form VAT 769 to notify HMRC of:
- a proposed creditors’ meeting for either a voluntary arrangement or a creditors’ voluntary liquidation
- Law of Property Act receiverships
- the appointment of receivers or managers under a fixed charge only
- the appointment of receivers over the assets of a farm estate under the Agricultural Credits Act 1928
- the appointment of a provisional liquidator
- appointing a liquidator under a qualifying decision procedure
For more information about these procedures, read section 2.5.
Responsibility for making sure all the details supplied on form VAT 769 are accurate, and that they’re proper to the correct VAT-registered trader, lies with the office holder appointed to take charge of the insolvent business.
You must complete all the mandatory fields in the form. If you do not, we will not be able to process your notification of insolvency.
You’ll need to provide the following information:
- VAT registration number of the insolvent business
- type of insolvency
- relevant date for the claim (that’s the effective date of insolvency)
- full name of the insolvent registered business
- name and title of the appointed office holder
- full name of firm and postal address, including postcode, of the office holder
If you’re an office holder appointed after an official receiver, we expect you to notify us of your appointment within 21 days and complete all the mandatory fields in form VAT 769.
You’ll need to provide the following information:
- name and phone number of a person to contact about the insolvency
- reference for correspondence, or the court reference
- the date of appointment of the office holder, if it is different from the relevant date for the claim
- the date that trading ceased
- if a dividend is likely
- if prospects of a dividend will be affected by litigation
If you’re appointed liquidator after the appointment of an administrative receiver, do not complete form VAT 769 as the administrative receiver should already have completed one.
We will need to be informed of who controls the company’s assets and has responsibility for submitting VAT Returns.
Provide us with this information, making sure that you include:
- the trader’s VAT registration number
- the date of your appointment
- your name and address
Send it to:
Debt Management — EIS NCL
HM Revenue and Customs
BX9 1SR
Email: vatinsolvencyonly@hmrc.gov.uk
Telephone helpline:
Creditors and Compulsory Liquidations: 0300 322 9209
Members Voluntary Liquidations: 0300 322 9209
Opening times:
Monday to Friday: 8am to 5pm
Do not send a completed form VAT 769 in this circumstance.
If you’re appointed liquidator or trustee after an official receiver, notify us of your appointment using form VAT 769.
Make sure you provide the relevant date for the claim and the date of your appointment as, in this instance, they’ll usually be different.
Before you fill in form VAT 769, read the guidance notes printed on the reverse of the form.
If you need more advice or help, contact the appropriate HMRC office as shown in sections 1.4 and 1.5 of this handbook.