Notification of insolvency

A person must notify HMRC if he is appointed as a trustee in bankruptcy, receiver, liquidator or Official Receiver over the affairs of an insolvent VAT-registered person.

Deadline and Form VAT 769

Notification is due within 21 days of the appointment by sending to HMRC:

(1)a copy of the insolvency practitioner’s certificate of appointment; and

(2)Form VAT 769 (Notice 700/56/2017, para. 3.3; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 9).

Form VAT 769 can be printed off from the Indirect Tax Reporter at ¶70-720 (

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