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Insolvency Guide UK

Guidance for directors under pressure

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

Can't Pay Company Debts? What UK Directors Should Do Next

If your company cannot pay debts when they are due, it may already be insolvent. This page explains your options, your risks, and what to do next clearly.

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Start the 2-minute assessment

Is this your situation?

  • • HMRC or creditors are chasing payment
  • • You are choosing which bills to pay
  • • Cash flow is unpredictable
  • • You are worried about personal liability

What this means

If your company cannot pay its debts as they fall due, it is likely insolvent. At this point, your legal duties shift to creditors, and continuing to trade without a plan can increase personal risk.

Your options

Creditors' Voluntary Liquidation (CVL)

Best if the company cannot recover. Provides an orderly closure.

Administration

Protects the business while restructuring or selling it.

Company Voluntary Arrangement (CVA)

Allows you to continue trading while repaying debts over time.

What happens next

  1. 1. Understand your position
  2. 2. Identify risks (HMRC, creditors, directors)
  3. 3. Compare your options
  4. 4. Decide on a direction
  5. 5. Speak to a professional if needed
Important: Once your company is insolvent, your duty shifts to creditors. Acting early can reduce personal risk.

Common questions

Can I be personally liable?

In some cases, yes, particularly if trading continues when insolvency is clear.

Can I keep trading?

Possibly, but only if it does not worsen creditor position.

What happens if I do nothing?

Creditors may take action, including winding-up petitions.

Understand your position

Answer a few questions to see what your situation looks like.

Start assessment

Related: HMRC debt, insolvency tests