Insolvency guides

Browse by procedure, subject, jurisdiction or reader.

43 guides · England & Wales

Personal debt solutionsGUIDE

Personal administration order

A County Court repayment arrangement for eligible individuals with a judgment debt and limited total debts.

England & Wales→

Business rescue & closureADM

Administration

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

England & Wales→

Professional referenceAML

Anti-money laundering in insolvency

Risk assessments, due diligence, ongoing monitoring and the current insolvency-specific guidance.

England & Wales→

Personal debt solutionsGUIDE

Bankruptcy

A formal process for debts that cannot be paid, with a trustee dealing with assets and possible income contributions.

England & Wales→

Personal debt solutionsDRS

Breathing Space

Temporary statutory protection while debt advice and a sustainable plan are arranged.

England & Wales→

Professional referenceHR1

Collective redundancy, consultation & notification

The distinction between consulting employees, notifying the authority and handling protective awards.

England & Wales→

Professional referenceIDV / ACSP

Companies House identity verification & ACSPs

Role-specific verification, authorised agents and the relationship with AML controls.

England & Wales→

Business rescue & closureCVA

Company voluntary arrangement

A supervised agreement that changes how a company deals with qualifying creditor debts.

England & Wales→

Business rescue & closureGUIDE

Compulsory liquidation

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

England & Wales→

People & rightsGUIDE

Claiming money in an insolvency

Find the correct debtor and procedure, document the debt and understand what admission of a claim means.

England & Wales→

People & rightsGUIDE

Creditor decisions and committees

Understand voting, proxies, decision notices and the role of a creditors’ or liquidation committee.

England & Wales→

Business rescue & closureCVL

Creditors’ voluntary liquidation

A company-led winding up in which a liquidator realises assets and deals collectively with creditor claims.

England & Wales→

People & rightsGUIDE

Customers of an insolvent business

Understand undelivered orders, deposits, vouchers, card payments and goods belonging to you.

England & Wales→

Professional referenceUK GDPR

Data protection, records & access requests

Controller roles, secure preservation, subject access requests and the handling of case information.

England & Wales→

Personal debt solutionsDRO

Debt relief order

A formal debt-relief route for eligible people with limited assets and little disposable income.

England & Wales→

Professional referenceDCRS

Director conduct reporting & DCRS

The office-holder’s conduct report, the evidence behind it and the separate investigation process.

England & Wales→

People & rightsGUIDE

Directors’ duties in financial difficulty

Understand creditor interests, company records and the responsibilities that continue when a company enters insolvency.

England & Wales→

People & rightsGUIDE

Employees when an employer is insolvent

Understand job status, outstanding pay, redundancy, notice and the separate government payment and creditor-claim routes.

England & Wales→

Professional referenceERA

Employment rights in insolvency: the legal framework

Employment status, ERA protections, insolvency payments and the law applicable to the workplace.

England & Wales→

Professional referenceOFSI

Financial sanctions & insolvency

Designations, ownership and control, reporting, asset freezes and licences.

England & Wales→

Professional referenceHMRC / VAT

HMRC, tax claims & insolvency returns

The current practitioner handbook, claims, VAT and the distinction between pre- and post-appointment liabilities.

England & Wales→

Personal debt solutionsIVA

Individual voluntary arrangement

A binding arrangement with creditors, supervised by a licensed insolvency practitioner.

England & Wales→

Personal debt solutionsDMP

Informal arrangements & debt management plans

Voluntary agreements for affordable repayment, with protections that depend on creditor consent.

England & Wales→

People & rightsGUIDE

Insolvency fees and creditor oversight

Read fee proposals, distinguish remuneration from expenses and find the correct information and challenge rights.

England & Wales→

Professional referenceSIP 2

Insolvency investigations & recoveries

Preserving records, assessing transactions, reporting conduct and evaluating estate claims.

England & Wales→

People & rightsGUIDE

Landlords and tenant insolvency

Separate rent claims, occupation costs, deposits, security and restrictions on enforcement.

England & Wales→

Professional referenceGUIDE

Finding the law and procedural rules

Navigate Acts, Orders, rules, commencement and territorial differences without treating every UK procedure as identical.

England & Wales→

Business rescue & closureMVL

Members’ voluntary liquidation

A formal solvent winding up, with a declaration of solvency and an independent liquidator.

England & Wales→

Business rescue & closureGUIDE

Corporate moratorium

Temporary protection for an eligible company while its directors pursue a viable rescue.

England & Wales→

Professional referenceGUIDE

Official registers and public notices

Find company filings and personal insolvency records, and understand what a positive or negative search can establish.

England & Wales→

Business rescue & closureGUIDE

Partnerships and LLPs

Why the business structure determines the insolvency route and the treatment of partners’ own assets.

England & Wales→

People & rightsGUIDE

Pensions and employer insolvency

Distinguish pension savings, unpaid contributions and the assessment of defined benefit schemes.

England & Wales→

Professional referenceGUIDE

Professional standards and regulation

Understand authorisation, SIPs, ethics, guidance papers and the difference between a complaint and a legal challenge.

England & Wales→

Business rescue & closureGUIDE

Receivership

Understand asset receivers, administrative receivers and why their powers are not interchangeable.

England & Wales→

Professional referenceRPS

Redundancy payments: claims & practitioner returns

Entitlement evidence, employee applications and the practitioner’s separate verification work.

England & Wales→

Business rescue & closureRP

Restructuring plan

A court-supervised compromise for a company facing financial difficulty, with a conditional power to bind dissenting classes.

England & Wales→

Business rescue & closureGUIDE

Scheme of arrangement

A flexible Companies Act compromise requiring class approval and court sanction.

England & Wales→

People & rightsGUIDE

Shareholders and company insolvency

Understand the difference between equity, shareholder loans and rights in a solvent or insolvent winding up.

England & Wales→

Professional referenceGUIDE

Specialist insolvency and regulated sectors

Recognise when ordinary company procedures need additional sector, client-asset or cross-border analysis.

England & Wales→

Professional referenceGUIDE

Reading insolvency statistics

Compare official figures using the correct period, territory, definition and denominator.

England & Wales→

Business rescue & closureGUIDE

Strike-off and dissolution

An administrative company-closure route with eligibility rules, notice duties and creditor safeguards.

England & Wales→

Professional referenceSAR / DAML

Suspicious activity reports & DAML

The UKFIU reporting route, proposed acts, confidentiality and the limits of a defence.

England & Wales→

Professional referenceTUPE

TUPE, business sales & insolvency

How the transfer facts and insolvency proceeding affect jobs, liabilities and employment protection.

England & Wales→

All guides, by jurisdiction

England & Wales

Personal administration order — A County Court repayment arrangement for eligible individuals with a judgment debt and limited total debts.
Administration — How an administrator takes control, protects value and works towards a statutory objective.
Anti-money laundering in insolvency — Risk assessments, due diligence, ongoing monitoring and the current insolvency-specific guidance.
Bankruptcy — A formal process for debts that cannot be paid, with a trustee dealing with assets and possible income contributions.
Breathing Space — Temporary statutory protection while debt advice and a sustainable plan are arranged.
Collective redundancy, consultation & notification — The distinction between consulting employees, notifying the authority and handling protective awards.
Companies House identity verification & ACSPs — Role-specific verification, authorised agents and the relationship with AML controls.
Company voluntary arrangement — A supervised agreement that changes how a company deals with qualifying creditor debts.
Compulsory liquidation — A winding up ordered by a court, with a collective process for assets, claims and investigations.
Claiming money in an insolvency — Find the correct debtor and procedure, document the debt and understand what admission of a claim means.
Creditor decisions and committees — Understand voting, proxies, decision notices and the role of a creditors’ or liquidation committee.
Creditors’ voluntary liquidation — A company-led winding up in which a liquidator realises assets and deals collectively with creditor claims.
Customers of an insolvent business — Understand undelivered orders, deposits, vouchers, card payments and goods belonging to you.
Data protection, records & access requests — Controller roles, secure preservation, subject access requests and the handling of case information.
Debt relief order — A formal debt-relief route for eligible people with limited assets and little disposable income.
Director conduct reporting & DCRS — The office-holder’s conduct report, the evidence behind it and the separate investigation process.
Directors’ duties in financial difficulty — Understand creditor interests, company records and the responsibilities that continue when a company enters insolvency.
Employees when an employer is insolvent — Understand job status, outstanding pay, redundancy, notice and the separate government payment and creditor-claim routes.
Employment rights in insolvency: the legal framework — Employment status, ERA protections, insolvency payments and the law applicable to the workplace.
Financial sanctions & insolvency — Designations, ownership and control, reporting, asset freezes and licences.
HMRC, tax claims & insolvency returns — The current practitioner handbook, claims, VAT and the distinction between pre- and post-appointment liabilities.
Individual voluntary arrangement — A binding arrangement with creditors, supervised by a licensed insolvency practitioner.
Informal arrangements & debt management plans — Voluntary agreements for affordable repayment, with protections that depend on creditor consent.
Insolvency fees and creditor oversight — Read fee proposals, distinguish remuneration from expenses and find the correct information and challenge rights.
Insolvency investigations & recoveries — Preserving records, assessing transactions, reporting conduct and evaluating estate claims.
Landlords and tenant insolvency — Separate rent claims, occupation costs, deposits, security and restrictions on enforcement.
Finding the law and procedural rules — Navigate Acts, Orders, rules, commencement and territorial differences without treating every UK procedure as identical.
Members’ voluntary liquidation — A formal solvent winding up, with a declaration of solvency and an independent liquidator.
Corporate moratorium — Temporary protection for an eligible company while its directors pursue a viable rescue.
Official registers and public notices — Find company filings and personal insolvency records, and understand what a positive or negative search can establish.
Partnerships and LLPs — Why the business structure determines the insolvency route and the treatment of partners’ own assets.
Pensions and employer insolvency — Distinguish pension savings, unpaid contributions and the assessment of defined benefit schemes.
Professional standards and regulation — Understand authorisation, SIPs, ethics, guidance papers and the difference between a complaint and a legal challenge.
Receivership — Understand asset receivers, administrative receivers and why their powers are not interchangeable.
Redundancy payments: claims & practitioner returns — Entitlement evidence, employee applications and the practitioner’s separate verification work.
Restructuring plan — A court-supervised compromise for a company facing financial difficulty, with a conditional power to bind dissenting classes.
Scheme of arrangement — A flexible Companies Act compromise requiring class approval and court sanction.
Shareholders and company insolvency — Understand the difference between equity, shareholder loans and rights in a solvent or insolvent winding up.
Specialist insolvency and regulated sectors — Recognise when ordinary company procedures need additional sector, client-asset or cross-border analysis.
Reading insolvency statistics — Compare official figures using the correct period, territory, definition and denominator.
Strike-off and dissolution — An administrative company-closure route with eligibility rules, notice duties and creditor safeguards.
Suspicious activity reports & DAML — The UKFIU reporting route, proposed acts, confidentiality and the limits of a defence.
TUPE, business sales & insolvency — How the transfer facts and insolvency proceeding affect jobs, liabilities and employment protection.

Scotland

Administration — How an administrator takes control, protects value and works towards a statutory objective.
Anti-money laundering in insolvency — Risk assessments, due diligence, ongoing monitoring and the current insolvency-specific guidance.
Collective redundancy, consultation & notification — The distinction between consulting employees, notifying the authority and handling protective awards.
Companies House identity verification & ACSPs — Role-specific verification, authorised agents and the relationship with AML controls.
Company voluntary arrangement — A supervised agreement that changes how a company deals with qualifying creditor debts.
Compulsory liquidation — A winding up ordered by a court, with a collective process for assets, claims and investigations.
Claiming money in an insolvency — Find the correct debtor and procedure, document the debt and understand what admission of a claim means.
Creditor decisions and committees — Understand voting, proxies, decision notices and the role of a creditors’ or liquidation committee.
Creditors’ voluntary liquidation — A company-led winding up in which a liquidator realises assets and deals collectively with creditor claims.
Customers of an insolvent business — Understand undelivered orders, deposits, vouchers, card payments and goods belonging to you.
Data protection, records & access requests — Controller roles, secure preservation, subject access requests and the handling of case information.
Debt Arrangement Scheme — A Scottish statutory repayment scheme with creditor protection; it is not a form of insolvency.
Director conduct reporting & DCRS — The office-holder’s conduct report, the evidence behind it and the separate investigation process.
Directors’ duties in financial difficulty — Understand creditor interests, company records and the responsibilities that continue when a company enters insolvency.
Employees when an employer is insolvent — Understand job status, outstanding pay, redundancy, notice and the separate government payment and creditor-claim routes.
Employment rights in insolvency: the legal framework — Employment status, ERA protections, insolvency payments and the law applicable to the workplace.
Financial sanctions & insolvency — Designations, ownership and control, reporting, asset freezes and licences.
HMRC, tax claims & insolvency returns — The current practitioner handbook, claims, VAT and the distinction between pre- and post-appointment liabilities.
Informal arrangements & debt management plans — Voluntary agreements for affordable repayment, with protections that depend on creditor consent.
Insolvency fees and creditor oversight — Read fee proposals, distinguish remuneration from expenses and find the correct information and challenge rights.
Insolvency investigations & recoveries — Preserving records, assessing transactions, reporting conduct and evaluating estate claims.
Landlords and tenant insolvency — Separate rent claims, occupation costs, deposits, security and restrictions on enforcement.
Finding the law and procedural rules — Navigate Acts, Orders, rules, commencement and territorial differences without treating every UK procedure as identical.
Members’ voluntary liquidation — A formal solvent winding up, with a declaration of solvency and an independent liquidator.
Minimal Asset Process — A Scottish bankruptcy route for people meeting the limited-asset and income conditions.
Moratorium on diligence — Temporary Scottish protection while an individual considers a statutory debt solution.
Corporate moratorium — Temporary protection for an eligible company while its directors pursue a viable rescue.
Official registers and public notices — Find company filings and personal insolvency records, and understand what a positive or negative search can establish.
Partnerships and LLPs — Why the business structure determines the insolvency route and the treatment of partners’ own assets.
Pensions and employer insolvency — Distinguish pension savings, unpaid contributions and the assessment of defined benefit schemes.
Professional standards and regulation — Understand authorisation, SIPs, ethics, guidance papers and the difference between a complaint and a legal challenge.
Protected trust deed — A Scottish insolvency arrangement transferring rights to a trustee for agreed debt treatment.
Receivership — Understand asset receivers, administrative receivers and why their powers are not interchangeable.
Redundancy payments: claims & practitioner returns — Entitlement evidence, employee applications and the practitioner’s separate verification work.
Restructuring plan — A court-supervised compromise for a company facing financial difficulty, with a conditional power to bind dissenting classes.
Scheme of arrangement — A flexible Companies Act compromise requiring class approval and court sanction.
Bankruptcy (sequestration) — Scotland’s formal bankruptcy process, with a trustee administering assets and any income contribution.
Shareholders and company insolvency — Understand the difference between equity, shareholder loans and rights in a solvent or insolvent winding up.
Specialist insolvency and regulated sectors — Recognise when ordinary company procedures need additional sector, client-asset or cross-border analysis.
Reading insolvency statistics — Compare official figures using the correct period, territory, definition and denominator.
Strike-off and dissolution — An administrative company-closure route with eligibility rules, notice duties and creditor safeguards.
Suspicious activity reports & DAML — The UKFIU reporting route, proposed acts, confidentiality and the limits of a defence.
TUPE, business sales & insolvency — How the transfer facts and insolvency proceeding affect jobs, liabilities and employment protection.

Northern Ireland

EJO administration order — Northern Ireland’s Enforcement of Judgments Office arrangement for qualifying personal unsecured debts.
Administration — How an administrator takes control, protects value and works towards a statutory objective.
Anti-money laundering in insolvency — Risk assessments, due diligence, ongoing monitoring and the current insolvency-specific guidance.
Bankruptcy — Northern Ireland’s court-based personal insolvency process, administered by an official receiver or trustee.
Collective redundancy, consultation & notification — The distinction between consulting employees, notifying the authority and handling protective awards.
Companies House identity verification & ACSPs — Role-specific verification, authorised agents and the relationship with AML controls.
Company voluntary arrangement — A supervised agreement that changes how a company deals with qualifying creditor debts.
Compulsory liquidation — A winding up ordered by a court, with a collective process for assets, claims and investigations.
Claiming money in an insolvency — Find the correct debtor and procedure, document the debt and understand what admission of a claim means.
Creditor decisions and committees — Understand voting, proxies, decision notices and the role of a creditors’ or liquidation committee.
Creditors’ voluntary liquidation — A company-led winding up in which a liquidator realises assets and deals collectively with creditor claims.
Customers of an insolvent business — Understand undelivered orders, deposits, vouchers, card payments and goods belonging to you.
Data protection, records & access requests — Controller roles, secure preservation, subject access requests and the handling of case information.
Debt relief order — Northern Ireland’s debt-relief process for people who meet the low-income and limited-asset conditions.
Director conduct reporting in Northern Ireland — The office-holder’s conduct report, the evidence behind it and the separate investigation process.
Directors’ duties in financial difficulty — Understand creditor interests, company records and the responsibilities that continue when a company enters insolvency.
Employees when an employer is insolvent — Understand job status, outstanding pay, redundancy, notice and the separate government payment and creditor-claim routes.
Employment rights in insolvency: the legal framework — Employment status, ERA protections, insolvency payments and the law applicable to the workplace.
Financial sanctions & insolvency — Designations, ownership and control, reporting, asset freezes and licences.
HMRC, tax claims & insolvency returns — The current practitioner handbook, claims, VAT and the distinction between pre- and post-appointment liabilities.
Individual voluntary arrangement — A formal arrangement with creditors under Northern Ireland insolvency law.
Informal arrangements & debt management plans — Voluntary agreements for affordable repayment, with protections that depend on creditor consent.
Insolvency fees and creditor oversight — Read fee proposals, distinguish remuneration from expenses and find the correct information and challenge rights.
Insolvency investigations & recoveries — Preserving records, assessing transactions, reporting conduct and evaluating estate claims.
Landlords and tenant insolvency — Separate rent claims, occupation costs, deposits, security and restrictions on enforcement.
Finding the law and procedural rules — Navigate Acts, Orders, rules, commencement and territorial differences without treating every UK procedure as identical.
Members’ voluntary liquidation — A formal solvent winding up, with a declaration of solvency and an independent liquidator.
Corporate moratorium — Temporary protection for an eligible company while its directors pursue a viable rescue.
Official registers and public notices — Find company filings and personal insolvency records, and understand what a positive or negative search can establish.
Partnerships and LLPs — Why the business structure determines the insolvency route and the treatment of partners’ own assets.
Pensions and employer insolvency — Distinguish pension savings, unpaid contributions and the assessment of defined benefit schemes.
Professional standards and regulation — Understand authorisation, SIPs, ethics, guidance papers and the difference between a complaint and a legal challenge.
Receivership — Understand asset receivers, administrative receivers and why their powers are not interchangeable.
Redundancy payments: claims & practitioner returns — Entitlement evidence, employee applications and the practitioner’s separate verification work.
Restructuring plan — A court-supervised compromise for a company facing financial difficulty, with a conditional power to bind dissenting classes.
Scheme of arrangement — A flexible Companies Act compromise requiring class approval and court sanction.
Shareholders and company insolvency — Understand the difference between equity, shareholder loans and rights in a solvent or insolvent winding up.
Specialist insolvency and regulated sectors — Recognise when ordinary company procedures need additional sector, client-asset or cross-border analysis.
Reading insolvency statistics — Compare official figures using the correct period, territory, definition and denominator.
Strike-off and dissolution — An administrative company-closure route with eligibility rules, notice duties and creditor safeguards.
Suspicious activity reports & DAML — The UKFIU reporting route, proposed acts, confidentiality and the limits of a defence.
TUPE, business sales & insolvency — How the transfer facts and insolvency proceeding affect jobs, liabilities and employment protection.