A new resource for the profession: HMRC Insolvency Practitioner Handbook

IPA Insolvency Practitioner newsletter, January 2026

HMRC has launched a new Insolvency Practitioner Handbook on GOV.UK.

You’ll be able to access the guidance you currently find on Insolvency (VAT Notice 700/56) – GOV.UK along with related contents, such as HMRC insolvency practitioner bulletins – GOV.UK.  

The order of sections and their content will initially remain unchanged, matching the layout currently found in Insolvency VAT Notice 700/56. The IP handbook will offer a more streamlined experience, ensuring you have the information you need in one place. 

The aims are to:

• Provide clearer, more accessible guidance in a structured format. 
• Improve the customer journey by making information easier to navigate and apply.
• Support efficient case progression and reduce unnecessary delays. 

Whilst Insolvency VAT Notice 700/56 has served us well, HMRC recognises that it, and insolvency guidance generally, needs to be brought up to date. This has become increasingly evident with the expansion of content over time. In the short term, we hope you will enjoy the updated, more user friendly and accessible style and format that the new handbook’s layout will provide, allowing you to more efficiently navigate HMRC’s insolvency guidance. In the longer term, HMRC will work to review each of the sections of the handbook (i.e. as currently shown in Insolvency VAT Notice 700/56) in turn, to assure the content is up to date and technically correct. In addition to these benefits, the IP handbook will also provide HMRC with a better platform from which to make improvements to existing guidance and to future publications.

During a transition period, the duration of which has yet to be determined, the existing Insolvency VAT Notice 700/56 page will remain in place. HMRC would be pleased to receive any feedback or comments you have during this time. HMRC will then look to replace Insolvency VAT Notice 700/56 with the Handbook, allowing HMRC to provide a more streamlined experience, and to ensure you have the information you need in one place.