Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Liquidations and personal liability notices

08 August 2018 / Jesminara Rahman
Issue: 4659 / Categories: Comment & Analysis

Mind the gap


  • Company liquidations can result in problems for directors.
  • It is important not to ignore assessments issued after a liquidator has been appointed.
  • HMRC may issue personal liability notices on the director for the company’s unpaid liabilities.
  • Check the notice has been issued correctly.

After the new penalty legislation (FA 2007 Sch 24) was introduced in 2009 HMRC had to change the way tax enquiries interventions or what are now called compliance checks were conducted. At the time as a Revenue compliance manager I recall how unprepared the department was when the rules were introduced; the training was somewhat haphazard and there were no templates or proper guidance. That has now changed as the tax profession has become accustomed to the types of behaviour that will be categorised as...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon