Guidance

Liquidation and insolvency

Overview of insolvency and liquidation proceedings and the documents you must send to Companies House.

• From: Companies House
• Published: 1 February 2014
• Last updated: 10 March 2022 — See all updates

Applies to England and Wales

• Publication for Northern Ireland
• Publication for Scotland

Documents

Liquidation and insolvency

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Details

This guidance provides a basic overview of insolvency and liquidation proceedings and more detailed information about the documents you must send to Companies House.

It includes some of the rules that apply to:

• moratoria
• company voluntary arrangements
• administrations
• receivers
• voluntary liquidations
• compulsory liquidations

Published 1 February 2014
Last updated 10 March 2022 + show all updates

1. 10 March 2022

   Reordered guidance and created a new section for 'moratorium'.

2. 30 April 2021

   Information added about the new filing requirements on the disposal of assets in administration.

3. 31 December 2020

   Updated guidance in accordance with the end of UK transition. Removed any references to SEs, EEIGs, EC Directives.

4. 8 August 2018

   LLP comment removed: LLPs now use the 2016 forms.

5. 15 November 2017

   Section 2.5 added and 7.8 updated.

6. 6 April 2017

   New guidance reflecting 2016 rules from 6 April 2017

7. 30 June 2016

   New version relating to changes brought in by the The Small Business, Enterprise and Employment Act.

8. 1 October 2015

   Latest version uploaded

9. 26 May 2015

   Guidance updated to v3.10

10. 9 December 2014

    Welsh translation added.

11. 1 February 2014

    First published.