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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Particular topics: company winding up etc.: investment of surplus funds by the Department for Business, Innovation and Skills

In certain circumstances the Department for Business, Innovation and Skills (which has responsibility for company law and insolvency) will invest surplus cash balances of a company in liquidation in Government securities.  The securities and income from this are placed to the credit of the company (CTM36145).