Revenue and Customs Brief 42 (2014): integration of claims in insolvencies

This brief aims to alert the insolvency profession to upcoming changes in how HMRC deals with the tax affairs of insolvent taxpayers.

This brief explains that HMRC will shortly be in a position to issue ‘integrated’ insolvency claims encompassing all HMRC debt, and details how HMRC will deal with insolvency claims handling work, including the forms and processes.