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Official guidance
Bona Vacantia Guidance
  • BVG1010 · Bona Vacantia: Overview
  • BVG1020 · Bona Vacantia: Meaning of ‘bona vacantia’
  • BVG1030 · Bona Vacantia: Dissolved companies
  • BVG1040 · Bona Vacantia: BV recipients
  • BVG1050 · Bona Vacantia: Treatment of payments
  • BVG1060 · Bona Vacantia: Demands for payment from HMRC after company dissolved and confidentiality
  • BVG1070 · Bona Vacantia: Discretionary grants from TSol
  1. Bona Vacantia Guidance
  2. Bona Vacantia: BV recipients

BVG1040 | Bona Vacantia: BV recipients

From HM Revenue & Customs · Bona Vacantia Guidance

In this guidance, a ‘BV recipient’ is an organisation to which bona vacantia goes. The main recipients are as follows:

‘BV recipients’

England and Wales (excluding the Duchies of Cornwall and Lancaster)
Duchy of Cornwall
Duchy of Lancaster
Scotland
Northern Ireland

England and Wales (excluding the Duchies of Cornwall and Lancaster)

If the company’s registered office was in England or Wales (but was not in Cornwall or the Duchy of Lancaster), bona vacantia goes to:

Bona Vacantia - Cash Balance

Government Legal Department (BVD)

HMRC Croydon Regional Centre

1 Ruskin Square, Croydon

CR0 2WF

DX: 325801 Croydon 51

Email: [email protected]

Bona Vacantia enquiries 020 7210 4700

Duchy of Cornwall

If the company’s registered office was in Cornwall, bona vacantia goes to:

The Solicitor for the Affairs of the Duchy of Cornwall
Farrer & Co
66 Lincoln’s Inn Fields
London WC2A 3LH

Tel 020 3375 7000

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Duchy of Lancaster

If the company’s registered office was in the Duchy of Lancaster, bona vacantia goes to:

The Solicitor for the Affairs of the Duchy of Lancaster
Farrer & Co
66 Lincoln’s Inn Fields
London WC2A 3LH

Tel 020 3375 7000

The Duchy of Lancaster comprises:

  • Lancashire,

  • Merseyside,

  • parts of Greater Manchester,

  • parts of Cheshire, and

  • parts of Cumbria.

For more precise details about the jurisdiction of the Duchy of Lancaster please follow this LINK or email the Duchy Office using on [email protected].

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Scotland

If the company’s registered office was in Scotland, bona vacantia goes to:

The King's and Lord Treasurer's Remembrance Office
1bF North Scottish Government building
Victoria Quay
Edinburgh
EH6 6QQ

Email [email protected]

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Northern Ireland

If the company’s registered office was in Northern Ireland, bona vacantia goes to:

The Crown Solicitor’s Office
Bona Vacantia Section
PO Box 410
Royal Courts of Justice
Chichester Street
Belfast BT1 3JY

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