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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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The security: repaying a security deposit: dissolved companies

In law assets of a dissolved company vest in the Crown (bona vacantia). In Scotland, the Crown is the Queen’s and Lord Treasurer’s Remembrancer.

Where money due to a defunct company is held, the Third Party Repayments Team will make the repayment to the Lord Remembrancer’s Office on the local office’s instructions.