This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Supply and Consideration

Supply: Direction of supplies: Receivers, liquidators and other insolvency cases: Administrative receivers

Administrative receivers are defined by s29(2) of the Insolvency Act 1986 and in practice most ‘receivers’ are actually administrative receivers. They are normally appointed by a company’s creditors, such as banks, and their duties are set out in s42 - 49 of the Act. However their supply is to the company in administration, not the creditors.