We’re changing our process for giving you tax clearance in members’ voluntary liquidation (MVL) cases. You’ll no longer need to post these requests to 2 separate areas of HMRC.

From 12 September 2022, email all requests for Corporation Tax, PAYE and VAT clearance to our EIS MVL Team, at:mvl.teameisw@hmrc.gov.uk.

Please make sure you write ‘Clearance — [name of insolvency case]’ in the subject line.

For us to progress your clearance requests quickly, please make sure:

• all returns up to the date of liquidation have been submitted for all tax types
• there is no outstanding debt due up to the date of the liquidation
• statutory interest has been paid (if applicable)

We’ll check and respond by post, providing one reply covering Corporation Tax, PAYE, and VAT clearance. Any tax clearance we provide is as at the date of our letter.

We’re making these changes so that it’s easier for you to obtain all tax clearances in members’ voluntary liquidation cases together, and to speed up our response.

Please note, you must continue to send all other Corporation Tax queries to: