Policy paper

Changes to protect tax in insolvency cases

This measure introduces changes to the insolvency legislation from 6 April 2020.

From:
HM Revenue & Customs
Published
11 July 2019

Documents

Changes to protect tax in insolvency cases

HTML

Draft legislation

PDF, 62.4 KB, 2 pages

Explanatory note

PDF, 140 KB, 2 pages

Details

The changes will make HMRC a secondary preferential creditor for certain tax debts.

Read the ‘Protecting your taxes in insolvency’ consultation and summary of responses.

Updates to this page

Published 11 July 2019

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