HMRC has asked us to circulate this update regarding the issue of integrated insolvency claims.
In October last year HMRC issued a note concerning the transfer of VAT insolvency processing work out of the National Insolvency Unit (NIU) in Liverpool in order to facilitate the issuing of integrated HMRC claims in insolvencies.
The note was the subject of a Technical Alert circulated to members of R3 on 10 October 2014, and was reproduced in Technical Bulletin 108.2. The note is available here.
The transfer of work out of the NIU has occurred in phases and that process is now almost complete. The NIU Helpdesk phoneline (03000 540 808) has remained open to deal with VAT queries on insolvent cases as the new process beds in. However, the NIU Helpdesk will be discontinued on 2nd April 2015. From that date onwards, any query concerning HMRC’s claim or post-appointment tax affairs should be directed to the appropriate HMRC insolvency team as per the October 2014 note.
The only exception to the above concerns claims for refund of input VAT on form VAT 426. VAT 426 claims will continue to be processed at Liverpool as normal until further notice. Any change in the arrangements for processing VAT 426 claims will be notified separately at the appropriate time.
A revised VAT Insolvency Public Notice 700/56 will shortly be published reflecting these changes.