NOTES TO PART 3

NOTES TO PART 3 – RESPONSIBILITIES OF THE OFFICIAL RECEIVER, LIQUIDATOR OR TRUSTEE IN RESPECT OF VAT REGISTERED INSOLVENTS

1. form TNIDIS

2. VAT regulations 1995, regulation 9

3. RTCFIB or RTCFIC

4. HMRC form VAT 167 – deregistration questionnaire

5. HMRC form VAT 168 – warning letter

6. HMRC form VAT 193 – final VAT return form

7. form SRHO – schedule of records handed over