Companies House is the public record of a company’s insolvency status. In both creditors’ and members’ voluntary liquidations, insolvency practitioners must place prescribed notices and reports on the register so creditors, members and regulators can track progress and closure. Missing or late filings leave the record inaccurate and increase challenge risk for the office‑holder. The guidance below sets out what must be filed, when, and the common checks practitioners should make before closing a case.
Before any liquidator filings, confirm the company has advertised its resolution to wind up in the London Gazette within 14 days and sent a copy of the resolution to Companies House within 15 days. Although this is a company duty, case managers usually verify it as it underpins the official start date recorded on the register. The legal bases are Insolvency Act 1986 section 85 for the Gazette notice and Companies House guidance confirming the 15‑day delivery of the resolution.
Once appointed, the liquidator must notify Companies House and advertise the appointment in the Gazette. Use form 600CH for the Companies House notice and form 600a for the Gazette. Section 109 of the Insolvency Act 1986 requires the notice and the Gazette advertisement within 14 days of appointment; the Insolvency Service’s Dear IP makes clear the Gazette notice should follow the prescribed format rather than be merged with other adverts.
For a CVL, ensure the statement of affairs is delivered to the registrar within five business days after completion of the decision procedure (or deemed consent) appointing the liquidator. Use LIQ02 and do not lodge the detailed schedules which the Rules say should not go on the public record. Where disclosure might prejudice the winding up, apply for a court order and file the resulting notice limiting disclosure (LIQ05).
Progress reporting is annual while the liquidation remains open. Rule 18.7 prescribes 12‑month reporting periods from the date of appointment; each report must be delivered to Companies House (and to members and, in a CVL, creditors) within two months of period end, typically via LIQ03. No report is required for any period ending after the final account is made up and delivered.
Closure relies on a final account rather than a physical final meeting. In an MVL file LIQ13; in a CVL file LIQ14. Companies are deemed dissolved three months after registration of the final account unless a court defers the dissolution; where deferral is granted, lodge LIQ04. Practitioners should diarise the three‑month window because late issues may require restoration.
Where an administration moves into a CVL, the administrator must file AM22 (move from administration to CVL). The company enters CVL on the date AM22 is registered. After registration, a notice of liquidator appointment must also be filed (600CH). The appointment cannot pre‑date the AM22 registration.
Changes in office must be put on the record. Use LIQ06 for a liquidator’s resignation; LIQ07 for removal by creditors; LIQ10 for removal by court order; LIQ11 for removal by company meeting in an MVL; LIQ09 on death; and LIQ08 if the office‑holder loses qualification. Relevant Rules require prompt filing and, for removals, notice to the registrar as soon as reasonably practicable.
What reviewers should look for in each filing is set out in the Insolvency Rules. A valid appointment notification must identify the company, the office‑holder, contact details and the appointment date, and the Gazette notice must state the fact and date of appointment. Progress reports must include receipts and payments, remuneration and expenses bases, distributions and what remains to be done. Final accounts must summarise the administration of the winding up and the office‑holder’s remuneration and expenses.
Companies House now expects almost all insolvency filings to be uploaded digitally. The upload service is restricted to registered insolvency practitioners or the Official Receiver, requires the IP’s email to be on the Insolvency Service directory, accepts one PDF (under 4MB) per transaction, and time‑stamps the filing on upload. Poor image quality or incomplete packages may be rejected, so firms should build in quality control before submission.
Timing pitfalls persist at closure. Once dissolved, a company cannot accept further filings unless restored to the register. If filings are outstanding or errors are spotted post‑dissolution, use the Companies House restoration routes (administrative restoration in limited cases; otherwise court restoration). Older cases with no contact can also be struck off by the registrar, which underlines the need to keep the register current.
MVL specifics worth checking include the statutory declaration of solvency and the new LIQ01 version mandated in March 2024 following Economic Crime and Corporate Transparency Act changes; Companies House will reject the old form. In MVLs, the liquidator must deliver a proposed final account to members, giving at least eight weeks’ notice of the intended delivery date, before submitting the final account to Companies House.
CVL specifics include delivery of the directors’ statement of affairs to the registrar within five business days of the appointment decision, and final account content and notices to creditors before the office‑holder’s release. These steps, together with annual progress reports, allow creditors to follow asset realisations and distributions on the public record through to dissolution.
A practical checkpoint before closing the file is to confirm the register shows, in order: the Gazette advertisement of the resolution and the filed resolution; 600CH and the Gazette appointment notice; LIQ02 where applicable; each LIQ03 progress report that the case duration requires; and LIQ13 or LIQ14. If the case converted from administration, ensure AM22 precedes 600CH on the register.
Finally, note that this brief applies to England and Wales; Scotland and Northern Ireland have separate forms and procedural rules. Companies House signposts the relevant publications, and practitioners should cross‑check jurisdictional requirements when taking appointments or closing cases that span UK jurisdictions.