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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: miscellaneous: company liquidations

CISR18000 Information contents

Company Liquidations

This action guide explains the steps you should take when you are notified that a company operating as a subcontractor and/or contractor within the Construction Industry Scheme has gone into liquidation.

  • Write to the liquidator asking them to confirm that trading has ceased.
  • Keep a copy of the letter in the CIS32 folder and put the file on BF for a response.
  • When you receive confirmation of cessation, notify the relevant COTAX office in writing of the liquidation details and the date of cessation of trading.
  • If there is no response to your letter by the BF date, advise the COTAX office for them to pursue the enquiry further.

Company acts as a Contractor

Where a company that acts as a contractor goes into Liquidation, and there are outstanding contractor monthly returns, the CIS Centre at Newry should also take the actions as outlined at CISR65200 and CISR65690.