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Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Information about director's loans.
It’s important that you keep up-to-date records of the income and expenditure connected with your company.
This chapter provides guidance on partnerships. It covers both general partnerships and limited partnerships but not limited liability partnerships (LLPs), which are covered in chapter 53.
This document contains guidance on the main statutory consequences flowing from a bankruptcy restrictions order or undertaking.
This document contains information related to the effect of a disqualification order.
Update: 22 September 2025 - Information for employees, sub-contractors, creditors and suppliers of Carillion in liquidation
The responsibility for your company’s money lies with you, the director.
There are a number of ways for companies to recover from financial difficulty. Seek professional advice early to understand your options.
Guidance on the options for managing a company's insolvency.
HMRC can open a compliance check into individual directors or companies to make sure the right amount of tax is being paid.
Employment issues
Crown departments
Insuring an insolvent's property.
Guidance on dealing with transactions at undervalue and preferences
Dealing with after-acquired property where a bankrupt acquires property during the period of their bankruptcy
Information about the public register of bankruptcies, debt relief orders and individual voluntary arrangements
Dealing with a Debt Relief Order (DRO) including application process
Understanding the potential signs of company distress.
An insolvency practitioner is not qualified to act in relation to a company or individual unless there is in force security (a bond).
Guidance on dealing with the interaction between the Proceeds of Crime Act 2002 and the Insolvency Act 1986.
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