Guidance

Insolvency practitioner bulletin 2 (2022): writing off directors' loan accounts in insolvency procedures

This bulletin explains when directors바카라 사이트™ loan accounts can be written off, the new voluntary process and what should be submitted if you're using the new process.

From:
HM Revenue & Customs
Published
31 January 2025

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Writing off directors' loan accounts in insolvency procedures 바카라 사이트” insolvency practitioner bulletin 2 (2022)

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This bulletin has been published for information purposes only, HMRC cannot guarantee the accuracy of the content.

This bulletin tells you:

  • when directors바카라 사이트™ loan accounts can be written off in corporate insolvency procedures
  • the consequences of writing off directors바카라 사이트™ loan accounts
  • out of contract settlements
  • the new voluntary process to write off directors바카라 사이트™ loan accounts
  • what you should submit if you바카라 사이트™re using the new process

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Published 31 January 2025

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