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HMRC internal manual

VAT Supply and Consideration

Direction of supplies: Receivers, liquidators and other insolvency practitioners: The Official Receiver

The Official Receiver is part of the Insolvency Service which is an Executive Agency of the Department for Business, Innovation and Skills (BIS). He administers and investigates the affairs of bankrupts and companies wound-up by the Court (compulsory liquidation), establishes the reasons for the insolvency, reports the findings to creditors and reports any misconduct by bankrupts and directors to the appropriate authorities. The services are supplied to BIS. More information can be found on the Insolvency Service website .