Insolvency practitioner's handbook

Updates: Insolvency practitioner's handbook

2025

19 December 2025

1. Overview

New section added.

2. Types of insolvency

New section added.

3. Notifying HMRC of insolvency

New section added.

4. Claims

New section added.

5. Returns

New section added.

6. Cancel your VAT registration

New section added.

7. Post VAT registration cancellation

New section added.

8. Dividends

New section added.

9. Bankrupt continues to trade

New section added.

10. Bad debt relief

New section added.

11. Cash accounting

New section added.

12. Credit notes

New section added.

13. Crown set-off

New section added.

14. Taking control of goods or distraint

New section added.

15. Partial exemption

New section added.

16. Partnerships

New section added.

17. Law of Property Act

New section added.

18. Transfer of a business as a going concern

New section added.

19. Retention of insolvent trader’s records

New section added.

20. VAT group registrations

New section added.

21. Submission of VAT forms

New section added.

22. Funded pension schemes

New section added.

23. Unincorporated associations and clubs, and payment of Corporation Tax

New section added.

24. PAYE

New section added.

25. Plastic Packaging Tax

New section added.

26. The Mid-sized Business temporary Customer Compliance Manager model

New section added.

27. Climate Change Levy

New section added.

Help and feedback

New section added.