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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary proceedings: The effect of insolvency on SP

Do not in any circumstances start or continue proceedings for any case where you arenotified of an insolvency (including voluntary arrangements).

If you have already commenced proceedings when you are notified of an insolvency

  • ask the court immediately to suspend the proceedings indefinitely then
  • take action as in INS2107.