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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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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 (Worthing) for 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 and winding up / liquidation.