Guidance

Insolvency practitioner bulletin 3 (2021): changes to HMRC’s liquidation process for Corporation Tax

This bulletin explains the changes made to HMRC's liquidation process for Corporation Tax when Companies House tells us about an insolvent liquidation.

From:
HM Revenue & Customs
Published
31 January 2025

Documents

Changes to HMRC’s liquidation process for Corporation Tax — insolvency practitioner bulletin 3 (2021)

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This bulletin explains:

  • what HMRC will do after receiving a notification of liquidation
  • what you no longer need to do
  • what you still need to do
  • that the process for administrations and solvent liquidations has not changed

Updates to this page

Published 31 January 2025

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