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This chapter gives advice to Official Receivers on carrying out a decision-making process under the insolvency legislation, in particular the process to effect the appointment of an insolvency practitioner as liquidator or t…
Guidance on appointing an insolvency practitioner and handing over the estate. Including the use of the official receivers' rotas and vacancies in office.
The code of ethics aims to help insolvency practitioners meet their professional and ethical obligations.
Detailed information about the restrictions on the re-use of company names, when a director can re-use a company name after insolvent liquidation, how to apply for permission to use a prohibited name and how to complain.
General guidance on securing, protecting and realising insolvent estates
Think carefully before you borrow money for your company.
Recovering sums due in respect of antecedent recoveries such as excessive pension contributions, misfeasance of directors, voidable dispositions and transactions defrauding creditors
Income Tax and National Insurance contributions must be deducted from any wages paid to company employees.
This document contains information related to the effect of a disqualification order.
Dealing with an insolvent's motor vehicle, including matters to be taken into account before the vehicle is sold
Actions to take in the initial stages of a company winding-up, including letters to be sent and enquiries to be undertaken
Help and guidance for limited company directors.
Members’ Voluntary Liquidation (MVL) is used when a company can pay its debts but the members (shareholders) want to close it.
How the accounting systems in relation to insolvent estates operate and the legislative basis for the accounting for fees and expenses relating to the work of the official receiver.
Guidance about the financial assistance available from the Redundancy Payments Service for employers who are unable to pay their employees redundancy pay.
Dealing with after-acquired property where a bankrupt acquires property during the period of their bankruptcy
This guidance is for approved Intermediaries applying for a DRO.
Update: 22 September 2025 - Information for employees, sub-contractors, creditors and suppliers of Carillion in liquidation
Guidance on dealing with transactions at undervalue and preferences
Discharge from bankruptcy, including suspending a bankrupt's period of discharge in cases of non-cooperation
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