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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: insolvency & securities (IS)

Insolvency Securities was created as a cross tax team in April 2007. There are a number of geographic teams that deal with local insolvency related compliance work, a national team to tackle the most serious non-compliant and a technical team to undertake specialist work and provide guidance and support.

If you learn of the appointment of an insolvency practitioner they should follow the guidance at COG906150.

If you require guidance or advice on any insolvency issues or need to refer a case to an IS team you should

  • refer to the Fraud Investigation Service (FIS) - IS page site via the Intranet for details of contacts and locations, or
  • refer to the Insolvency Manual (INS).