HM Revenue and Customs Member Voluntary Liquidation changes

HMRC
david-menzies By David Menzies, ICAS Director of Insolvency

3 February 2017

HM Revenue and Customs have re-located the team which deals with MVL enquiries. David Menzies looks at the changes.

HM Revenue and Customs have advised that work undertaken by the Member Voluntary Liquidation (MVL) team in Worthing has moved to Enforcement and Insolvency Service Edinburgh from 1 February 2017.

The new contact details are:

Enforcement and Insolvency Service

MVL team

Elgin House

20 Haymarket Yards

Edinburgh

EH12 5WT

Email: eisw.mvl.team@hmrc.gsi.gov.uk

MVL advice Line: 0300 322 7815 (Monday to Friday 9.00 to 17.00)

V769’s and dividend payments and any correspondence on MVLs currently sent to EIS Worthing should now be sent to the EIS Edinburgh address.

Post currently in transit will be forwarded to Edinburgh so there is no requirement to resend or duplicate items. This post forwarding service will remain in place for a transitional period.

Clarification on MVL closure clearance requests

The Corporation tax office and the MVL team provided separate clearance confirmations on all MVLs.  

The MVL team issues integrated insolvency claims encompassing all HMRC debts and provides debt clearance confirmation following payment of all these debts. The MVL team also give confirmation that PAYE & VAT matters have been finalised.

Business Tax Operations (BTOps) remains responsible for anything relating to CT returns/assessing. BTOps is responsible for final clearance that all pre- and post- MVL CT assessing issues have been resolved. The MVL team cannot give this.

CT clearance continues to be provided by BTOps whose contact details are:

Corporation Tax Services

HM Revenue and Customs

BX9 1AX

CT Central helpline: 0300 200 3410

HM Revenue & Customs have also clarified that the MVL team has been issuing “interim” claims when amounts and/or returns remain outstanding for any tax types.  These may be in a nil amount but the interim claim (or claims) will advise what information/returns are still required before any final monetary debt can be established. It will also indicate any currently known outstanding tax to enable early interim payment by the IP whilst the final position is established.

Since 1 December 2014, the MVL team has not given separate tax type clearance and will only be issuing a final claim letter when all matters have been fully resolved and all debts due have been paid. The nil final claim letter will include a confirmation of clearance.

IPs are reminded that the following forms should be sent directly to the relevant office and do not need to come via the MVL team:

  • V7 deregistration request must be sent separately to Grimsby
    Deregistration Unit: 
    Imperial House, 77 Victoria Street, Grimsby DN31 1NH- otherwise there will be a delay in the issue of the final return.
  • VAT427 Queries - These are dealt with by the VAT427 team: HMRC Corporate Treasury, VAT 2 Unit 2, DMB 612, BX5 5AB -who can be contacted on
    03000 583936. MVL team are unable to forward any correspondence or raise any
    queries relating to V427’s on your behalf.
  • V100 to VAT Controller, VAT Central Unit, BX5 5AT
  • V193 to VAT Controller, VAT Central Unit, BX5 5AT
  • Any RTI & Corporation Tax returns should continue to be sent to the appropriate processing office or filed on line if possible.

Topics

  • Insolvency
  • Tax

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