HMRC winding-up petition: what the check means
Why it matters when HMRC is the creditor petitioning to wind a company up, what it says about unpaid tax, the harmless explanations, and what to do.
- Severity
- Critical
- Category
- Compliance
- Plan
- Free and above
- Test code
- COM-060
0.03% of UK companies show the related measure: winding-up petition advertised
The published figure counts all winding-up petitions advertised in the past twelve months, whoever the petitioner.
1,745 of 5,416,028 companies where this can be known, measured 1 October 2026. From the UK Supplier Risk Index, public registers only.
What this test checks
Reads the petitioner named on any winding-up petition against the company in the Gazette and flags it when the petitioner is HM Revenue and Customs.
HMRC petitions over unpaid tax, such as VAT, PAYE or corporation tax, usually after other recovery steps have failed. HMRC is also a preferential creditor for some taxes in an insolvency, so its debts are paid ahead of most suppliers'.
What a fail looks like
HMRC has petitioned to wind the company up. The company owes tax it has not paid or agreed a plan to pay, and a winding-up order may follow at the hearing.
Harmless explanations
- A company can settle with HMRC before the hearing, for example by paying or agreeing a time-to-pay arrangement, and the petition is then dismissed or withdrawn.
- The amount can be disputed and the petition contested.
What to do
- Treat it as seriously as any active winding-up petition: avoid extending credit and be cautious about payments received until it is resolved.
- Check the hearing date and look for the outcome.
- Ask the company whether it has reached an agreement with HMRC.
Background: London Gazette notices explained.
Related tests
- LEG-022Winding-Up Petition Active
- LEG-023Compulsory Winding-Up Order
- LEG-028Petition Dismissal History
Part of the test catalogue. Every check Senserity runs, with its severity and the plan it is available on.
Last reviewed .