DMBM685020 - Enforcement action: transfers to Enforcement and Insolvency Services (EIS): introduction: Enforcement and Insolvency Services

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Enforcement and Insolvency Services (EIS) take insolvency action on behalf of the Department.

They are represented in different parts of the United Kingdom by:

  • Enforcement and Insolvency Services (Cardiff) for companies in England and Wales
  • Enforcement and Insolvency Services (Bradford) for individuals and partnerships in England and Wales

  • Enforcement and Insolvency Services (Edinburgh) for Scotland and Northern Ireland

Terminology

The term ‘insolvency proceedings’ is used in this guidance when referring to bankruptcy, sequestration, winding up and liquidation.