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HMRC internal manual

Debt Management and Banking Manual

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

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.