HM Revenue and Customs require insolvency notifications are addressed as follows.
Administration Proposals and related Correspondence
All company administration proposals should be sent to:
HM Revenue and Customs Enforcement and Insolvency Service
Durrington Bridge House
West Sussex BN12 4SE
Tel : 01903 701134
Fax : 01903 701413
There is no need to submit duplicate copies of proposals to the National Insolvency Unit in Queens Dock.
Enforcement and Insolvency Service is responsible for considering all proposals on behalf of HMRC, submitting a voting claim and proxy and voting, with or without modifications, at creditors’ meetings. Where there is no creditors’ meeting it will conduct such business by telephone or correspondence.
Administration cases: Forms VAT 769
Notifications on form VAT 769 for administrations should continue to be sent to:
National Insolvency Unit
3rd Floor N/W
Liverpool L74 4AA
Tax for the Administration Period
The Enforcement and Insolvency Service will actively monitor payment of administration period direct taxes. The National Insolvency Unit acts similarly for VAT and other indirect taxes e.g. environmental taxes, Customs duties etc. You may expect correspondence from either office, or co-ordinated action from both, where appropriate.
Notifications of meetings to consider voluntary arrangement proposals should be sent to:
All other correspondence concerning voluntary arrangements should be sent to the same address. There is no need to submit a form VAT 769 for voluntary arrangements.
Forms VAT 769 – Other cases
Notifications on form V769 of bankruptcies, compulsory liquidations, creditors’ voluntary liquidations, members’ voluntary liquidations and receiverships should continue to be sent to the National Insolvency Unit in Queens Dock
Liquidations – Section 98 meetings
Notifications of section 98 meetings should be addressed as follows:
H M Revenue and Customs
Taxes Information Distributions Office
Ty Glas Road
Cardiff CF4 5ZG
There is no need to send a duplicate notice to the VAT Debt Management Units