An R3 member reported an experience where correspondence addressed to a company in liquidation from HMRC (Corporation Tax) was being sent to the insolvency practitioner (‘IP’) address listed at Companies House, which was different from the company registered office address. The IP address can be located at Companies House via the ‘Insolvency’ tab as per the below image.
*This image has been manipulated for illustration purposes.
As you may know, there is no statutory form to change an IP address after Form 600 or Form AM01 has been filed. Only the registered office address can be changed during an insolvency process using Form AD01. Companies House advised that the reason for this was because The Insolvency Service believed the officeholder had enough forms to file as it was, without adding to the burden with an extra form to change his or her IP address.
The team raised this experience with HMRC, who advised that all Corporation Tax generated letters are sent to the IP address confirmed at Companies House. Following communication with HMRC, internal guidance has been updated to enable IPs to change address details with HMRC for companies in insolvency proceedings, if the IP moves premises or office. IPs can now update their details, in writing on company headed paper to –
Corporation Tax Services
HM Revenue and Customs
BX9 1AX
The UTR of the company in Administration or Liquidation should be included on the first page of the letter.
Within the correspondence, the following details should be included.
- Company name
- IP firm name
- Previous IP address
- New IP address
- Date of change
- Name, position and signature of correspondent.
The above applies to Administrations, and Liquidations (WUC, CVL and MVL).