The Scheme: miscellaneous: 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.