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General information
Corporate voluntary arrangements (CVA) including CVA moratoria
In administration and administration orders - Cases beginning on or after 15 September 2003: In administration
Voluntary liquidation
Compulsory liquidation
European cross-border insolvency proceedings
Frequently asked questions
Quality of documents
Further information

Frequently Asked Questions

Liquidation and other insolvency procedures can be lengthy and complex. This guide cannot answer every query but these are some of the most frequently asked questions.

1. Do I need to send the Court Order appointing a provisional liquidator to Companies House?

A Form 4.9 (Scot) is completed on the appointment of a Provisional Liquidator and delivered to Companies House Edinburgh. This is required by Rule 4.2 of the Insolvency (Scotland) Rules 1986.

2. How do I defer the date of dissolution of a company that was subject to liquidation proceedings?

When the Registrar receives a liquidator's final documentation under sections 201 and 205 of the Insolvency Act 1986, it must be registered straightaway. After a period of approximately three months, the company is dissolved. However, it may be possible to defer the date at which the dissolution is to take effect.

In order to do so, the Registrar must receive either a direction to defer from the Secretary of State (in compulsory liquidation cases – s.205) or an order of court to defer (in voluntary cases – s.201). You should immediately apply for whichever is appropriate. Please note that whilst it may be possible to extend the deferment period by making a further application, it is not possible to shorten it. You should, therefore, select the period of the deferment with care.

We must receive the document in time to allow us to examine and register it before the company is dissolved.

3. Do the directors of a company subject to a liquidation need to file annual accounts and annual returns (Forms AR01)?

Once a company goes into liquidation and the statutory liquidation documents are registered at Companies House, there is no need to file annual accounts and annual returns. However, until Companies House receives notification that the liquidation has commenced the annual accounts and annual returns will still be deemed to be due.

If the company comes out of Liquidation, via a court order to sist (see below) and is returned to the live companies register then annual accounts and annual returns should then be filed up to date. Failure to comply could result in the company being struck off the register.

Any other queries relating to filing annual accounts and annual returns should be referred to Compliance Section at Companies House by contacting Companies House on 0303 1234 500.

4. Will Companies House accept notification of the resignation of a director (Form TM01) once a company has gone into liquidation?

Companies House will accept correctly completed Forms TM01 relating to the resignation of directors even if the company has gone into liquidation.

Any other queries relating to filing Forms TM01 should be referred to Document Examination Support Section at Companies House by contacting Companies House on 0303 1234 500.

5. What happens when I file an Order to stay a liquidation?

The Court may make an Order staying, or sisting (meaning, stopping) winding up proceedings, either altogether or for a limited period of time, pursuant to Section 112 and Section 147 of the Insolvency Act 1986.

The Order is to be sent to the Registrar forthwith for entry onto the records relating to the company. The Registrar records the Order onto the public records in the following ways:

The Order itself is placed on the public record for the company. It is listed as a 'miscellaneous' document on the list of documents received by the Registrar.
The Liquidation status flag is removed from the company's public record. A searcher will still be able to obtain a copy of the winding up order. In addition, the insolvency details can still be obtained from the insolvency section of the electronic search products.
Once the stay Order has been recorded, any outstanding accounts and annual returns must be filed, as for any other live and active company. Failure to comply may result in the company being struck off the register.

6. My central heating has sprung a leak. The company is now in liquidation. Is my guarantee still valid?

Companies House is unable to answer this query. Please contact the liquidator.

7. How can I find out the name of the liquidator of a certain company?

This information is provided free on the Companies House website or by calling 0303 1234 500.