HMRC internal manual

International Manual

INTM335090 - Double Taxation applications and claims: companies: Claims by liquidators

Claims for companies are sometimes made by someone described as liquidator. You need to

  • ask for the residential address of the liquidator
  • call for documentary evidence of the appointment as liquidator (for example a copy of the resolution or any official notice concerned with the liquidation.)

For a repayment claim you will need to open an enquiry, see INTM331200, to do this.

If the information is satisfactory then you can accept the claim. However, if you discover that the liquidator is resident in a different country to the company, you should refer the case to Specialist Personal Tax, PT International Advisory.