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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: transfers to Enforcement and Insolvency Services (EIS): send insolvency warning letter: where to send the letter


Before addressing the warning letter, check Departmental systems to make sure that the name is correct. Always use the customer’s full name and not initials. Send the warning letter to the Principal Place of Business (PPOB) (i.e. the main place where the business is carried on) and the customer’s residential address. If the PPOB and residential address are the same send only one letter to that address.


Establish the full name and current residential address of each of the partners from the most recent source of information. Always use full names and not initials. Send an ‘Individual’ letter as above to each partner at their residential address.

If we are also taking action against the partnership for the debt, send a partnership letter to the principal place of business of the partners..


Send a warning letter addressed to the registered office as shown on the Companies House Records / Companies Registry records.

For all limited companies send a copy of the letter to the PPOB as well. If the PPOB and the Registered Office address is the same, send only one letter to that address.

For Limited Liability Partnerships (LLP) cases, use the company IWL as LLPs are classed as corporate bodies.

If the company has ceased trading but is still live on Companies House Records and insolvency action is appropriate, send the letter to the company’s registered office and to the directors’ or Company Secretary’s residential address(es).

Choosing the right letter on SEES

For all three customer types, the letter to choose is IWL10: insolvency warning. Where the customer is a Large Business Service customer, LBU is to use the IWL90.

Cases of doubt

In cases of doubt, contact EIS for advice.