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HMRC internal manual

Company Taxation Manual

Particular topics: company winding up etc.: assessments under appeal or enquiry

The fact that an assessment is under appeal or enquiry should not normally stop proof being lodged in the ordinary way for the full amount of the tax unpaid.

Officers should, however, inform the liquidator about the appeal or enquiry at the time Enforcement and Insolvency Services are instructed to prove.  Outstanding points should be settled without delay.