Creditor list template
Whether you're filing a DS01 strike off or heading into a creditors' voluntary liquidation, a complete creditor list is a legal requirement, not paperwork for its own sake. A strike off needs a copy of the DS01 sent to every creditor within 7 days of filing (Companies Act 2006, s1006); a CVL needs the names, addresses and amounts owed to every creditor in the statutory statement of affairs, under s.99 of the Insolvency Act 1986. This template splits creditors into trade, secured, HMRC and employee categories, because each is treated differently, so nobody gets missed. This is general information, not legal advice. Insolvency Act 1986, s.99
Trade and general creditors
Suppliers, landlords, and anyone else owed money in the ordinary course of business. Include the full amount owed, not just what's overdue.
Secured creditors
Anyone holding a fixed or floating charge over company assets: a bank, an asset finance provider, an invoice finance facility. Check the actual charge document and the company's record at Companies House rather than relying on memory, since an "all monies" charge can secure more than the specific facility you have in mind.
HMRC
List balances by tax (VAT, PAYE, Corporation Tax, CIS) separately, since HMRC ranks as a secondary preferential creditor for VAT and for PAYE, employee National Insurance and CIS deductions (not Corporation Tax) in a liquidation, ahead of ordinary unsecured creditors (Insolvency Act 1986, Schedule 6, paragraph 15D).
Employees
List staff owed wages, holiday pay or notice, so nobody is forgotten, even though their claims are actually made through the Redundancy Payments Service rather than paid as an ordinary creditor claim. See the employee rights timeline for how that process works.
Filing a DS01? See the DS01 walkthrough. Heading into a CVL? See the CVL documents checklist and the statement of affairs worksheet.
Source: Insolvency Act 1986, s.99 (accessed 22 September 2026). General information, not legal or insolvency advice.
Creditor list: common questions
Why can't I just list creditors in one column?
Because they don't all get treated the same way. Secured creditors, HMRC, and employees each follow a different process and a different priority order if the company is wound up, and a DS01 strike off needs every one of them sent a copy within 7 days regardless of type (Companies Act 2006, s1006). Splitting the list by category makes it much harder to miss someone.
What if I'm not sure whether a lender holds a charge?
Put the lender in the secured section with a note that the charge is unconfirmed, and hand the practitioner the facility papers. A lender listed in the wrong column is a quick correction; a secured lender missing from the list, or treated as unsecured, can change who is paid what, so err towards flagging it.
Do employees count as ordinary creditors on this list?
Not entirely. In a liquidation, wages for the four months before the insolvency (up to a prescribed limit) and accrued holiday pay are preferential debts, paid ahead of ordinary unsecured creditors (Insolvency Act 1986, Schedule 6, paragraphs 9 and 10); anything above that limit is an ordinary unsecured claim. Where the Redundancy Payments Service pays staff first, it then claims in their place.
Not sure which route fits?
Tell us briefly what’s happening. It is free and confidential. We do not offer a call-back; we reply by email when we can.
Send my situation, free and confidential
Free and no obligation. We are an independent information service. Getting in touch does not appoint an insolvency practitioner or create a professional engagement. This is general information, not regulated advice.