What is happening

The insolvency customer service mailbox insolcustservices@hmrc.gov.uk was launched in 2021 to support insolvency practitioners who were unable to obtain a response from HMRC through normal channels, despite repeated attempts.

We have recently completed a full review of the rules of the mailbox to make sure it is aligned to the HMRC Charter values focusing on making things easy, getting things right and being responsive.

We have also taken your feedback on board, and we are now issuing an updated bulletin for the new rules of the customer service mailbox.

What happens when you contact the insolvency mailbox

We work in conjunction with our HMRC colleagues on your behalf to support case progression.

We share an understanding of the impact on insolvency practitioners with HMRC teams.

We initiate communication between HMRC teams and the insolvency practitioner when there appears to be a deadlock.

We gather evidence and provide feedback to HMRC channels to drive improvements.

We have a service level agreement (SLA) of 15 working days to enable a quality investigation and examination of root causes to be completed, and a progress update shared with the insolvency practitioner.

Mailbox rules

All requests sent to the insolvency customer services mailbox must contain or adhere to the following, to avoid the risk of rejection.

A fully completed contact form ‘version 3’ for each case. Please destroy previous versions of the contact form. This allows us to record and manage the progress of escalations in line with HMRC policies.

Contact form to document repeated attempts through the normal channels (minimum of 3), enabling us to address route causes with those work areas.

The contact form will be digitally shared through internal HMRC systems, so please avoid handwritten or scanned forms.

The email must be sent solely to the InsolCustServices mailbox. We remove escalations that are addressed to multiple mailboxes to avoid duplication of work.

Please do not follow up your escalation before the 15 working day service level agreement runs out. This will allow a quality investigation and examination of root causes to be completed, and a progress update to be shared with the insolvency practitioner.

Read the section ‘Alternative routes when we are unable to deal with your enquiry’.

New refund trial

In response to the recent anonymous survey that was open to all insolvency practitioners, the insolvency customer service mailbox will now support insolvency practitioners with repayment or refund requests. This is after repeated attempts through the normal channels have been exhausted.

Criteria for the refund trial

Insolvency practitioners should comply with the rules previously listed in the ‘Mailbox rules’ section.

Insolvency practitioners may send refund requests for cases where they have waited over 6 months from the last request through the normal channels.

Insolvency practitioners may only use the insolvency mailbox to progress or chase refunds that have not been paid and are not in dispute.

The trial may be subject to an extension or withdrawal based on key findings and availability of resource.

Alternative routes when we are unable to deal with your enquiry

Catch all requests

Any requests for general information needed by insolvency practitioners that cross various tax regimes must be directed to the contacts listed in the Insolvency (VAT Notice 700/56).

Deregistration date mailbox escalations

As part of a process change, automated deregistration letters are now sent direct to insolvency practitioners.

Any further escalations on general VAT enquiries should be sent to: vatderegreinstatements@hmrc.gov.uk.

Members’ voluntary liquidations mailbox

For members’ voluntary liquidations queries, please continue to use the members’ voluntary liquidations mailbox: mvl.teameisw@hmrc.gov.uk.

The members’ voluntary liquidations mailbox relates solely to members’ voluntary liquidations matters. Any other items or subject matter will not be dealt with or forwarded on.

You must continue to send all other members’ voluntary liquidations Corporation Tax queries to:

Alternatively you can contact the Corporation Tax helpline.

Preferential claims

HMRC proofs of debt are prepared and sent centrally by debt management enforcement and insolvency service.

Read policy paper HMRC as a preferential creditor for information about HMRC insolvency processes. For contact details, read section 11 ‘Contact information’.

Formal complaints

The insolvency mailbox is an escalation route to support insolvency practitioners and aims to resolve matters quickly. However, should you need to make a formal complaint information may be found at complain about HMRC.

Legal queries

Please contact the name on any legal correspondence or HMRC letter.

Tax avoidance scheme queries

In the first instance, please contact the name on the HMRC letter.

Information on tax avoidance schemes may be found:

• by reading ‘Current list of named tax avoidance schemes, promoters, enablers and suppliers ‘  in HMRC Tax Avoidance Schemes 
• by emailing: CAGetHelpOutOfTaxAvoidance@hmrc.gov.uk

Customs queries

We have a dedicated account manager for insolvency who will field questions relating to customs.

Queries should be emailed to Phil Taylor at customsclientsupport@hmrc.gov.uk.

Additional support

Information about HMRC normal channels, processes and contacts may be found in Insolvency (VAT Notice 700/56).

The insolvency team work closely with R3, Institute of Chartered Accountants in England and Wales (ICAEW), Institute of Chartered Accountants of Scotland (ICAS) and Insolvency Practitioners Association (IPA) to drive continuous improvement for insolvency practitioners and HMRC.

If you have any questions about this insolvency bulletin, please direct them to R3 or your representative group who will take them forward with HMRC.