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HMRC internal manual

Bona Vacantia Guidance

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
14 January 2020 - See all updates

Summary

An explanation about what bona vacantia is and how unallocated payments identified as bona vacantia should be dealt with.

Contents

  1. BVG1010
    Overview
  2. BVG1020
    Meaning of 'bona vacantia'
  3. BVG1030
    Dissolved companies
  4. BVG1040
    BV Receipts
  5. BVG1050
    Treatment of payments
  6. BVG1060
    Demands for payment from HMRC after company dissolved and confidentiality
  7. BVG1070
    Discretionary grants from Tsol

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