Tell HMRC about a creditors' voluntary liquidation — insolvency practitioner bulletin 3 (2022)
Published 31 January 2025
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/insolvency-practitioner-bulletin-3-2022-tell-hmrc-about-a-creditors-voluntary-liquidation/7f6c4964-79f1-4de3-a6a1-b31f1e2fd2c0
Deemed consent procedures
In April 2017, changes relating to the use of deemed consent procedures were introduced within the Insolvency (England and Wales) Rules 2016 (IR 2016).
These amendments altered the way creditors are notified of creditors’ voluntary liquidations under R6.1 IR 2016.
Following this change in legislation, HMRC introduced a central mailbox for all insolvency practitioners in England and Wales to notify HMRC of a creditors’ voluntary liquidation.
They were directed to send all notifications to hmrccvlnotifications@hmrc.gov.uk from January 2018 onward.
Further potential improvements to the central mailbox have been identified to ensure HMRC can engage with the creditors’ voluntary liquidation process as much as possible.
What we want you to do
From 1 June 2022, if a company or insolvency practitioner knows HMRC is already dealing with the company on a compliance matter, please send any initial notification of a creditors’ voluntary liquidation directly to the HMRC officer handling that correspondence — not to the central mailbox.
A compliance matter could be an ongoing compliance check or other correspondence regarding determination of the amount of any of the company’s tax liabilities.
In all other scenarios involving initial notifications of a creditors’ voluntary liquidation, the current mailbox at hmrccvlnotifications@hmrc.gov.uk should still be used.
HMRC will continue to evaluate its approach regarding this process but is exploring longer term digital solutions aimed at improving how we engage with the insolvency profession.