Guidance

How to request tax clearance in members' voluntary liquidations 바카라 사이트” insolvency practitioner bulletin 7 (2022)

Published 31 January 2025

We바카라 사이트™re changing our process for giving you tax clearance in members바카라 사이트™ voluntary liquidation (MVL) cases. You바카라 사이트™ll no longer need to post these requests to 2 separate areas of HMRC.

From 12 September 2022, email all requests for Corporation Tax, PAYE and VAT clearance to our EIS MVL Team, at:mvl.teameisw@hmrc.gov.uk.

Please make sure you write 바카라 사이트˜Clearance 바카라 사이트” [name of insolvency case]바카라 사이트™ in the subject line.

For us to progress your clearance requests quickly, please make sure:

  • all returns up to the date of liquidation have been submitted for all tax types
  • there is no outstanding debt due up to the date of the liquidation
  • statutory interest has been paid (if applicable)

We바카라 사이트™ll check and respond by post, providing one reply covering Corporation Tax, PAYE, and VAT clearance. Any tax clearance we provide is as at the date of our letter.

We바카라 사이트™re making these changes so that it바카라 사이트™s easier for you to obtain all tax clearances in members바카라 사이트™ voluntary liquidation cases together, and to speed up our response.

Please note, you must continue to send all other Corporation Tax queries to:

HM Revenue and Customs
Corporation Tax Services
BX9 1AX