# CVL documents checklist: what your insolvency practitioner will ask for

From LTD Turnaround (ltdturnaround.co.uk). Free to use and adapt. General
information, not legal or insolvency advice. Every firm's list differs slightly; this
is the common core, so you can gather it before the first meeting and keep the
process (and the fee clock) moving.

WHY THE PAPERWORK MATTERS
In a creditors' voluntary liquidation the directors must prepare a statement of the
company's affairs showing its assets, debts and liabilities, the names and addresses
of its creditors and any securities they hold, and send it to creditors within 7 days
beginning with the day after the winding-up resolution (Insolvency Act 1986, s.99).
Almost everything below feeds that statement or the liquidator's investigations.
Source: https://www.legislation.gov.uk/ukpga/1986/45/section/99 (accessed 27 July 2026)

COMPANY AND STATUTORY
[ ] Certificate of incorporation and company number
[ ] Articles of association (if amended from model articles)
[ ] Statutory registers / minute book, including recent board minutes
[ ] Details of any group structure, subsidiaries or related companies

BOOKS AND RECORDS
[ ] Last filed accounts and any later management accounts
[ ] Accounting records (software login or export: ledgers, trial balance)
[ ] Bank statements for all accounts (commonly the last 2 to 3 years; your IP will
    confirm the period)
[ ] VAT returns and HMRC correspondence (VAT, PAYE, Corporation Tax)
[ ] Payroll records (RTI submissions, payslips)

ASSETS
[ ] List of assets: vehicles, plant, equipment, stock, fixtures, with locations
[ ] Debtor book: who owes the company money, how much, how old
[ ] Property leases or titles; hire purchase and finance agreements
[ ] Details of any assets sold or transferred in the last 2 years (the liquidator
    will ask; disclose rather than let them find it)
[ ] Cash at bank and petty cash

CREDITORS
[ ] Full creditor list with names, addresses and amounts (required for the s.99
    statement of affairs)
[ ] Secured creditors: any fixed or floating charges, and the lender's details.
    Note: before the winding-up resolution is passed, written notice must go to the
    holder of any qualifying floating charge (Insolvency Act 1986, s.84(2A)).
[ ] HMRC balances by tax
[ ] Personal guarantees given by directors (bring the agreements)
[ ] Any county court judgments, statutory demands or winding-up petitions received

EMPLOYEES (needed for RPS claims)
[ ] Employee list: names, start dates, dates of birth, pay rates, hours
[ ] Contracts of employment; accrued holiday and any arrears of wages
[ ] Pension scheme details and any arrears
These feed employees' claims to the Redundancy Payments Service via
https://www.gov.uk/claim-redundancy (employees need the CN case number the
practitioner issues). Source: https://www.gov.uk/your-rights-if-your-employer-is-insolvent
(accessed 27 July 2026)

DIRECTORS
[ ] Director loan account position (overdrawn or in credit)
[ ] Directors' own payroll/contract details (for any director redundancy claim:
    https://ltdturnaround.co.uk/tools/director-redundancy-calculator/)

Related tool: https://ltdturnaround.co.uk/tools/liquidation-cost-calculator/
Guides: https://ltdturnaround.co.uk/creditors-voluntary-liquidation/ and
https://ltdturnaround.co.uk/how-to-choose-an-insolvency-practitioner/