Revised RP14 declaration tightens insolvency claim duties

The Redundancy Payments Service has amended the declaration that insolvency practitioners complete when submitting RP14 formsGOV. The change was agreed with representatives of R3 and the Recognised Professional Bodies. Its stated purpose is to give greater clarity around the statutory basis for information supplied to the Redundancy Payments Service and to reinforce the ongoing obligations on office holders when submitting employee debt information in support of claims from the National Insurance Fund.

A revised declaration has been introduced at the end of the RP14 upload process. The declaration reflects the requirements of section 187(1) of the Employment Rights Act 1996 and must be completed by the relevant officer appointed in connection with the employer's insolvency. Under section 187(1), where a relevant officer has been or must be appointed, the Secretary of State does not make a payment under section 182 for a debt until receiving the relevant officer's statement of the amount that appears to have been owed to the employee on the appropriate date and to remain unpaid.

The revised declaration confirms that, to the best of the office holder's knowledge and belief, the amounts submitted represent debts owed to employees on the relevant date and remain unpaidGOV, and that appropriate checks have been carried out to verify that claimants were on the payroll and appear entitled to make a claimGOV.

The declaration makes three ongoing duties explicit. Insolvency practitioners must promptly notify the Redundancy Payments Service of any changes to information already submitted by submitting a new RP14 or RP14AGOV; must immediately provide any further relevant information, not otherwise captured within the RP14 or RP14A, which may impact employee claims, by contacting the Service at RPS.Stakeholder@insolvency.gov.ukGOV; and must cooperate with any assessment of compliance undertaken by the Service, including providing relevant records or documents where requested under section 190(1)(b) of the Employment Rights Act 1996GOV. Section 190(1)(b) allows the Secretary of State to require a person with custody or control of relevant records to produce documents for examination, and refusal or wilful neglect, or knowingly or recklessly making a false statement, is an offence.

For the purposes of the declaration, the relevant officer includes an Administrator, Liquidator, Trustee, Interim Trustee, Receiver or ManagerGOV. Insolvency practitioners should familiarise themselves with the revised declaration and ensure appropriate processes support the statements made when submitting RP14 information. Submissions of RP14s made via the IP Upload Service are expected to comply with the revised declaration from 18 May 2026GOV.

Legal basis: Employment Rights Act 1996, sections 187(1) and 190(1).