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HMRC Guidance: Insolvency (VAT Notice 700/56)

Update Sept 23, 2022: Credit note information has been updated in sections 12.2 and 12.3. Email addresses in sections 1.4 and 3.6 have been updated.

Find out how to account for VAT and who to contact if you’re an insolvency practitioner and you’re appointed over insolvent VAT-registered businesses.

Source gov.uk

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