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HMRC internal manual

Enquiry Manual

Companies: Winding Up etc

You may be asked to confirm that you do not intend to enquire into the return of a company in the process of being wound up, so that the company can discharge its liabilities and apply to be struck off. Whilst you should not normally give such an assurance, you may do so, for companies

  • in liquidation
  • in the latter stages of an administration, where the administrator satisfies you that there is no risk of loss of tax and needs this clearance in order to bring the administration to an end
  • cases within ESC C16 (informal dissolution).

If you consider that you can give this assurance, you should write to the company as follows.

I confirm that on the basis of the information contained in the company’s return for the period from [       ] to [       ], I do not propose to make an enquiry.

If you give this confirmation then, unless further information later comes to light which would enable you to make a discovery assessment EM3250+, you should not subsequently make an enquiry into the return.