Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: where the insolvency practitioner is appointed

The different types of insolvency are outlined in the Insolvency Manual.

Where it is discovered, before the initial visit, that an Insolvency Practitioner has been appointed, you should only proceed with the case if:

  • the business is continuing, or
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG906150(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) :

  • refer the case back to your manager with full details of the circumstances, to consider cancellation COG905055.