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HMRC internal manual

Bona Vacantia Guidance

Bona Vacantia: BV recipients

In this guidance, a ‘BV recipient’ is an organisation to which bona vacantia goes. The main recipients are as follows:

‘BV recipients’

England and Wales (excluding the Duchies of Cornwall and Lancaster)
Duchy of Cornwall
Duchy of Lancaster
Scotland
Northern Ireland

England and Wales (excluding the Duchies of Cornwall and Lancaster)

If the company’s registered office was in England or Wales (but was not in Cornwall or the Duchy of Lancaster), bona vacantia goes to:

The Government Legal Department
PO Box 70165
London
W1CA 9HG
Bona Vacantia enquiries 020 7210 4700

Duchy of Cornwall

If the company’s registered office was in Cornwall, bona vacantia goes to:

The Solicitor for the Affairs of the Duchy of Cornwall
Farrer & Co
66 Lincoln’s Inn Fields
London WC2A 3LH

Tel 020 7242 2022

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Duchy of Lancaster

If the company’s registered office was in the Duchy of Lancaster, bona vacantia goes to:

The Solicitor for the Affairs of the Duchy of Lancaster
Farrer & Co
66 Lincoln’s Inn Fields
London WC2A 3LH

Tel 020 7242 2022

The Duchy of Lancaster comprises:

  • Lancashire,
  • Merseyside,
  • parts of Greater Manchester,
  • parts of Cheshire, and
  • parts of Cumbria.

For more precise details about the boundaries of the Duchy of Lancaster go to Appendix A (Word 41KB) of this guidance or telephone the Duchy Office on 020 7836 8277.

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Scotland

If the company’s registered office was in Scotland, bona vacantia goes to:

The Queen and Lord Treasurer’s Remembrance Office
1b-Bridge
Victoria Quay
Edinburgh
EH6 6QQ

Tel 0844 561 3899 or 0131 243 3210

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Northern Ireland

If the company’s registered office was in Northern Ireland, bona vacantia goes to:

The Crown Solicitor’s Office
Bona Vacantia Section
PO Box 410
Royal Courts of Justice
Chichester Street
Belfast BT1 3JY