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Official guidance
Securities Guidance

SG62000 · The security: repaying a security deposit

  • SG62100 · Repaying a VAT/environmental tax security
  • SG62200 · Repaying a PAYE/NICs security
  • SG62300 · Dissolved companies
  1. The security: repaying a security deposit: contents
  2. The security: repaying a security deposit: dissolved companies

SG62300 | The security: repaying a security deposit: dissolved companies

From HM Revenue & Customs · Securities Guidance

In law assets of a dissolved company vest in the Crown (bona vacantia). In Scotland, the Crown is the Queen’s and Lord Treasurer’s Remembrancer.

Where money due to a defunct company is held, the Third Party Repayments Team will make the repayment to the Lord Remembrancer’s Office on the local office’s instructions.

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