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Compare company closure and rescue options

There are seven main ways to close or rescue a UK company, and the right one depends almost entirely on two questions: can the company pay its debts, and is the underlying business viable? If the company is solvent, you can close it cheaply by strike off, or tax-efficiently through a Members Voluntary Liquidation if it holds retained profit. If it is insolvent but the business is viable, a CVA or administration may rescue it. If it is insolvent and not viable, a Creditors Voluntary Liquidation is usually the right, controlled close, typically costing from around £4,000 to £7,000 plus VAT. Trying to strike off a company that owes money usually fails and can create personal risk, because strike off does not clear debts. The table below compares all the options side by side on cost, control, what happens to the debts and whether the business keeps trading. Insolvency Service, gov.uk

UK company closure and rescue options compared. Indicative costs exclude VAT. Source: Insolvency Service.
OptionBest forWho keeps controlTypical costEffect on debtsCompany keeps trading?
CVLInsolvent company, no viable rescueLiquidator (you start it)~£4k to £7k plus VATWritten off after assets distributedNo, it closes
Compulsory liquidationForced on you by a creditorOfficial ReceiverMet from assetsWritten off after assets distributedNo, it closes
AdministrationViable business needing protectionAdministratorHigher; case-dependentRestructured or repaid via the processOften, or sold as a going concern
CVAViable business with historic debtDirectors (supervised)Set-up plus supervisor feesRepaid in part over 3 to 5 yearsYes
Pre-packSaving a viable business fastAdministratorHigher; case-dependentOld debts stay in the old companyBusiness continues under a sale
Strike offSolvent or dormant, no real debtsDirectorsSmall filing feeNOT written off; debts remainNo, it is dissolved
MVLSolvent company with retained profitLiquidatorPractitioner feeAll debts paid in fullNo, it closes tax-efficiently

How to read this

Start with solvency. If the company can pay its debts, you are choosing between strike off and an MVL. If it cannot, you are choosing between rescue (administration or a CVA) and closure (a CVL), and viability decides which. Our route chooser walks you through it in a couple of minutes.

Common questions

What is the cheapest way to deal with a company?

For a solvent, debt-free company, strike off is cheapest. For an insolvent company, a CVL is usually the most cost-effective proper route, because trying to strike off with debts tends to fail and can create personal risk.

Which option lets the business keep trading?

A CVA lets the company keep trading while it repays creditors over time. Administration can keep a business trading or enable a sale as a going concern. Liquidation and strike off both close the company.

How do I choose the right option?

It comes down to two questions: can the company pay its debts, and is the underlying business viable? Use our closure route chooser, then confirm with a Licensed Insolvency Practitioner.

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Speak to a Licensed Insolvency Practitioner

Tell us briefly what is happening and we will arrange a free, confidential, no obligation call with a Licensed Insolvency Practitioner. The earlier you get advice, the more options you usually have.

Free, confidential and no obligation. We are an independent information service and introduce directors to a Licensed Insolvency Practitioner. This is general information, not regulated advice.