Oppose the petition
Review the petition, assess available grounds of opposition, prepare evidence and arrange representation at the hearing.
Company insolvency · Urgent legal advice
Facing an HMRC winding-up petition?
A winding-up petition does not always mean the end of your company. The right response depends on the debt, the evidence and how far proceedings have progressed.
For company directors in England & Wales · Urgent help available 9am–9pm
Understand your position
What is an HMRC winding-up petition?
An HMRC winding-up petition is an application asking the court to place a company into compulsory liquidation, commonly following unpaid tax liabilities. It is a serious legal process, but the petition itself is not a winding-up order.
Whether the petition can be opposed, adjourned, withdrawn or otherwise resolved depends on the legal and factual circumstances. Timing matters, particularly if advertisement in The Gazette is approaching.
Our focus is to identify the available legal options promptly, explain the risks clearly and help you decide on a proportionate response.
Legal services
How we can help your company
The available response may involve challenging the debt, addressing procedural issues, negotiating a resolution or making an urgent court application.
Challenge the debt
Investigate whether the alleged tax liability is genuinely disputed on substantial grounds and identify the appropriate forum for the dispute.
Restrain advertisement
Consider an urgent application to restrain advertisement where the facts and legal grounds justify that relief.
HMRC negotiations
Explore payment, settlement and other resolution proposals, without assuming HMRC must accept an arrangement.
Validation orders
Assess whether a court order validating particular company payments or dispositions is appropriate, particularly where banking is restricted.
Adjournment or dismissal
Seek an adjournment or dismissal where properly supported by the evidence, procedure and applicable law.
Concerned about advertisement or an imminent hearing?
Speak to a solicitor →Early assessment may preserve options that become harder to pursue later.
Practical process
What happens next?
Initial review
Examine the petition, supporting documents, hearing date and status of advertisement.
Legal assessment
Identify any substantive dispute, procedural issue, settlement opportunity or urgent application.
Response strategy
Explain realistic options, risks, costs and the evidence needed for the chosen approach.
Action and representation
Where instructed, prepare correspondence, applications and evidence, and arrange court representation as appropriate.
Frequently asked questions
HMRC winding-up petitions: key questions
Can an HMRC winding-up petition be stopped?
Sometimes. Depending on the facts, options may include challenging a genuinely disputed debt, paying or resolving the liability, obtaining an adjournment, or applying for appropriate court relief. No particular outcome can be guaranteed.
Can a winding-up petition be advertised before the hearing?
Yes. Advertisement normally takes place before the hearing, subject to the applicable rules and any court order. This can have serious commercial consequences, so obtain urgent advice about the relevant dates.
Can a company bank account be frozen?
Banks may restrict accounts after learning of a petition, particularly following advertisement. The position depends on the bank and circumstances. A validation order can address the validity of specified dispositions but does not automatically require a bank to restore access.
What if the HMRC debt is disputed?
A winding-up petition is generally not the proper procedure to enforce a debt genuinely disputed on substantial grounds. Tax assessments and appeals have specialist rules, so the nature and status of the alleged dispute must be examined carefully.
What happens at the winding-up hearing?
The court considers the petition, evidence and submissions. Depending on the circumstances, it may make a winding-up order, adjourn, dismiss the petition or make another appropriate order.
Further guidance
Related legal guidance
England and Wales. General information only; seek legal advice on your circumstances.
Urgent insolvency & petition advice
Take advice before your next deadline.
If HMRC has presented or threatened a winding-up petition against your company, request an urgent review of your position and the options available.