Guidance

Working with insolvency practitioners

How to contact and get help from HMRC's voluntary arrangements service for businesses and individuals in temporary financial difficulties.

Documents

Details

This guide explains how to contact HMRC’s voluntary arrangements service to ask for support if you’re an individual or a business in temporary financial difficulties.

The guide explains how to submit a proposal for:

  • company voluntary arrangements
  • individual voluntary arrangements

It includes:

  • the conditions for supporting a proposal
  • how HMRC will work with you
  • how to modify a voluntary arrangement
  • how HMRC will support commercial offers
  • the reasons why HMRC may reject a voluntary arrangement
  • how you can help HMRC to respond quickly

Helpsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 15 December 2011
Last updated 13 December 2024 + show all updates
  1. We have added guidance for insolvency practitioners on how to get help from HMRC's voluntary arrangements service for individuals and how to write a proposal for Individual Voluntary Arrangements.

  2. First published.

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