Personal insolvency practitioners (PIPs)

Fees charged by insolvency practitioners, including personal insolvency practitioners (PIPs), are liable to Value-Added Tax (VAT) at the standard rate.

PIPs will be involved in the debt settlement arrangements and personal insolvency arrangements as provided for in chapters 3 and 4 of the Personal Insolvency Act 2012.

Further guidance contains more detailed information on the VAT treatment of insolvency practitioners, including personal insolvency practitioners.