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UK insolvency.Clearly connected.

Procedures for businesses and individuals.
Information for directors, creditors and employees.

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Business procedures
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England & Wales

Administration

How an administrator takes control, protects value and works towards a statutory objective.

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R3ICAEWIPAICASInsolvency Servicelegislation.gov.uk

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I’m a director

Directors’ duties, company rescue and closure.

I’m owed money

Claims, decisions and distributions.

I’m an employee

Pay, redundancy and pensions.

I’m an individual

Personal insolvency and debt solutions.

I’m a practitioner

Legislation, reporting and professional standards.

Insolvency guides

Business procedures, personal debt solutions,
rights and professional reference.

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Administration

How an administrator takes control, protects value and works towards a statutory objective.

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Compulsory liquidation

A winding up ordered by a court, with a collective process for assets, claims and investigations.

England & Wales→
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Procedure timelines

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Payment priorities

Follow two fictional estates through the order of payment.

Practice & regulation

Financial crime, director conduct,
employment rights and the public record.

AML

AML & financial crime

Risk, due diligence, suspicious activity and sanctions.

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DCRS

Conduct & investigations

Director reports, evidence, recoveries and professional duties.

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ERA

Employment & redundancy

Employment rights, RPS claims, consultation and transfers.

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Also explore: data protection · Companies House identity · tax & HMRCOpen practice & regulation

Sources

Legislation, official guidance and professional standards, organised by subject and jurisdiction.

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The Insolvency ServiceGuidance, registers and technical updatesUK legislationActs, statutory instruments and rulesCompanies HouseCompany records and filingsThe GazetteStatutory notices

Latest developments

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HMRC moves further VAT material into its practitioner handbook

VAT Notice 700/56 records further chapter migrations. Follow its current onward links for trading after bankruptcy, enforcement, pensions and other revised sections.

HM Revenue & Customs

September 2026 company insolvency statistics

The official release provides separate commentary and tables for England and Wales, Scotland and Northern Ireland. Read the methodology alongside the figures.

The Insolvency Service

Scottish MAP reform: draft regulations

AiB announced draft regulations concerning access to the Minimal Asset Process. A proposal must be distinguished from the eligibility rules currently in force.

Accountant in Bankruptcy

Glossary

Definitions of insolvency terms and acronyms.

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