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Contents

Official guidance
Self Assessment Manual

SAM106000 · Records: bankruptcy

  • SAM106001 · Introduction
  • SAM106010 · Notification of bankruptcy
  • SAM106020 · Bankruptcy - administration completed
  • SAM106030 · Bankruptcy - taxpayer records
  • SAM106031 · Bankruptcy - taxpayer records (Action Guide menu)
  • SAM106032 · Records: bankruptcy cases: bankruptcy - existing SA record with linked PAYE record (Action Guide)
  • SAM106033 · Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide)
  • SAM106034 · Bankruptcy: SA only record with no PAYE Source (Action Guide)
  • SAM106040 · Bankruptcy: trustee’s record
  • SAM106050 · Disposal of bankrupt’s records by the official receiver
  • SAM106060 · Employee bankrupt: coding action and provisional PAYE income claim
  • SAM106070 · Income or capital gains arising during final year of bankruptcy / sequestration
  • SAM106071 · Final year of bankruptcy / sequestration (Action Guide)
  • SAM106080 · Interest claimed and statements
  • SAM106090 · Issue of statements
  • SAM106100 · Payments on account for year of bankruptcy
  • SAM106110 · Return for the year of bankruptcy / sequestration
  • SAM106120 · Voluntary arrangements
  1. Records: bankruptcy: contents
  2. Records: bankruptcy: bankruptcy - administration completed

SAM106020 | Records: bankruptcy: bankruptcy - administration completed

From HM Revenue & Customs · Self Assessment Manual

Once administration of the bankruptcy is concluded the INSOL 100 bankruptcy papers should be linked with the return and retained for 6 years. If no return is received, the papers should be retained in the Returns run, for the 6 year period. A note should be made on the SA record showing where the papers can be located.

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