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.

Published 11 July 2019