Insolvency VAT Procedures for Practitioners: Contact Information and Guidelines for VAT-Registered Businesses

• Notice explains how to account for VAT for insolvent businesses
• Procedures for insolvency practitioners dealing with HMRC
• Applicable to cases involving other indirect taxes or duties
• Intended for insolvency practitioners and official receivers
• VAT Return form has force of law, but notice does not
• Contact appropriate insolvency team for case-specific VAT enquiries
• Contacts for bankruptcies, sequestrations, receiverships, liquidations

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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