This site provides general information only and does not constitute legal, financial, or professional advice.

Insolvency Guide UK

Guidance for directors under pressure

Important: This guidance relates to company insolvency in England and Wales.
Director guidance

Company Insolvency Options for UK Directors

If your company cannot pay its debts, you still have options. The right route depends on whether the business can be rescued, how urgent creditor pressure is, and whether the company is already insolvent.

Is this your situation?

  • Creditors or HMRC are chasing overdue balances.
  • The company is paying some bills late or choosing who gets paid first.
  • Cash pressure is making it harder to trade normally.
  • You are unsure whether the business can still be rescued.

You are likely here because

  • you are trying to work out whether the business can still be saved
  • creditor or HMRC pressure is starting to set the pace
  • you need to compare closure routes against rescue routes quickly
  • you want a practical next step before the position gets worse

In plain English

If the company cannot pay its debts, the next question is not just how much is owed. It is whether the business can still be rescued, whether pressure is now urgent, and whether delay would make the outcome worse for creditors.

Quick route check

Three questions to frame the likely route

This is not advice. It is a simple decision aid to help you see which route may deserve attention first.

Can the company pay debts as they fall due?

Are creditors or HMRC actively chasing payment?

Would the business still be viable if debt pressure was reduced?

Recommendation

Working route: Assessment first

If the situation is mixed or still unclear, use the assessment to structure urgency, viability, and the next sensible move.

Start the assessment
Definition

What is company insolvency?

A company is generally insolvent when it cannot pay debts as they fall due or its liabilities are greater than its assets.

Definition

What is creditor pressure?

Creditor pressure usually means demands, threats of legal action, enforcement steps, or HMRC chasing that narrow the company's room to delay.

Definition

What is wrongful trading?

Wrongful trading is a risk area where directors continue after insolvent liquidation could not reasonably be avoided and creditor losses become worse.

Your main options

Creditors' Voluntary Liquidation (CVL)

Usually used when the company cannot realistically recover and an orderly closure is the most responsible route.

Read more

Often considered where: The business is insolvent and rescue is no longer viable.

Company Voluntary Arrangement (CVA)

A formal proposal to repay debts over time while the company keeps trading, if the underlying business is still viable.

Read more

Often considered where: The company can survive if creditor pressure is restructured.

Administration

A formal insolvency process that can protect the company from creditor action while a rescue, sale, or restructuring is explored.

Read more

Often considered where: There is a viable business to protect and creditor pressure is urgent.

Informal creditor agreement

A short-term negotiated arrangement with one or more creditors where the pressure is manageable and a formal process is not yet necessary.

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Often considered where: The business is still viable and creditors may accept a practical plan.

Strike-off or dissolution

This is only appropriate in limited situations. It is not usually a clean solution where significant debts or active creditor objections exist.

Read more

Often considered where: The company has little or no unresolved debt and no live creditor challenge.

Comparison table

OptionMain aimCost/complexityUrgency fit
CVLClose the company in an orderly wayLowHigh
CVAContinue trading while repaying debtsMediumMedium to high
AdministrationProtect the business from immediate actionHighHigh
Informal agreementBuy time without a formal processLow to mediumMedium
Strike-offDissolve a company with minimal complicationsLowLow where debt remains
Director duty reminder

When directors should stop delaying

  • Your company cannot pay its debts as they fall due.
  • You have received a statutory demand, winding-up petition, or CCJ.
  • HMRC or other creditors are threatening enforcement action.
  • You are unsure whether continuing to trade is appropriate.

A licensed insolvency practitioner can provide confidential, tailored guidance. Get in touch

What should you do next?

  1. 1Get clear on whether the company is facing temporary pressure or genuine insolvency.
  2. 2Compare rescue routes against closure options before creditor action narrows the choices.
  3. 3Use the assessment if you need a structured starting point, or request confidential input if pressure is already active.

FAQ

What is the best insolvency option for a company?

There is no single best option for every company. The right route depends on whether the business can still be rescued, how much creditor pressure exists, and whether continuing to trade would worsen the position for creditors. A structured review usually comes before choosing between rescue, closure, or a short-term holding plan.

Can I close a company that has debts?

Yes, but the process matters. If the company is insolvent, directors usually need to consider a formal route such as liquidation rather than assuming the debt will disappear. Trying to close a company without dealing with creditor issues can create further complications.

Can directors be personally liable for company debts?

Limited companies usually separate company debt from personal liability, but that protection is not absolute. Personal guarantees, wrongful trading, misfeasance, and some tax-related issues can increase director exposure. The key question is often whether decisions after insolvency were responsible and properly evidenced.

What happens if I ignore HMRC debt?

HMRC pressure usually escalates rather than fades. Continued non-payment can lead to enforcement action, formal demands, or a winding-up petition where the debt is serious and unresolved. Delay also makes it harder to preserve rescue options if the business is otherwise viable.

Is administration better than liquidation?

Administration is not automatically better; it serves a different purpose. It is generally considered where there is still value to protect through rescue, restructuring, or sale, while liquidation is usually chosen when closure is the realistic outcome. The better route depends on the underlying business and the urgency of creditor action.

Should I speak to an insolvency practitioner?

If the company cannot pay debts, creditor pressure is building, or you are unsure whether trading can continue, speaking to an insolvency practitioner is usually sensible. They can assess whether a rescue route is realistic and explain formal options in confidence. This site provides guidance only and does not replace tailored professional advice.

Next step

Need a confidential next step?

Use the assessment for structured guidance, or request confidential input if creditor pressure, HMRC action, or director duty concerns are already live.