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HMRC as a preferential creditor

This policy paper explains how taxes paid by employees and customers are protected in insolvency procedures commencing after 1 December 2020.

Last fetched 04 May 2026 · gov.uk

Documents

HMRC as a preferential creditor

At a glance

TypePolicy paper

First published30 Nov 2020

Last updated30 Nov 2020

Organisations

HM Revenue & Customs

Topics

Dealing with HMRC

Source

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