What happens to your unpaid invoice when a customer goes into administration?

By the administrator.uk editorial teamLast reviewed

Your invoice becomes an unsecured claim against the company. Unsecured creditors are paid last, after the administrator's costs, fixed-charge holders, preferential creditors (employees and HMRC), and floating-charge holders. Recoveries for unsecured creditors in UK administrations are commonly between 1p and 3p in the pound; many cases pay nothing at all.

That is the cold answer. The rest of this page is what you can usefully do about it this week, where the exceptions are, and how to read what the administrator publishes next. If your customer has gone into liquidation rather than administration, the creditor mechanics are similar but the process and the office-holder's role differ.

In one minute
  • Your invoice ranks last but one. Only shareholders sit below unsecured creditors.
  • Stop further supply unless the administrator confirms in writing it will be paid for.
  • Submit a Proof of Debt to the administrator with your invoices and statement.
  • Check three things you might still own: goods under retention of title, equipment on hire purchase, and any personal guarantees signed by the directors.
  • Reclaim the VAT on the invoice as bad debt relief once the debt is over six months overdue.
  • Read the Statement of Affairs the administrator files in about 75 days; it states the declared total deficiency.
The hierarchy

Where your invoice sits in the queue

When a UK company enters administration, the Insolvency Act 1986 (Schedule B1) and the Insolvency Rules 2016 set the order in which the company's remaining assets are paid out. The order is not negotiable. Your unpaid invoice almost certainly sits near the bottom.

  1. Fixed-charge holders. A bank or lender with a registered charge over specific assets (a property, an invoice book, a piece of plant). They take the proceeds of those assets first.
  2. Administrator's costs and expenses. The insolvency practitioner's time costs, legal fees, agents' fees, and the cost of continuing to trade the business during the administration.
  3. Preferential creditors. Two classes. Ordinary preferential: employees, for arrears of wages up to a statutory cap and accrued holiday pay. Secondary preferential: HMRC, for unpaid PAYE, employee NICs, and VAT (added by the Finance Act 2020).
  4. The prescribed part. Up to £800,000 of net property is ringfenced out of floating-charge assets and reserved for unsecured creditors. This is the slice you can realistically expect to be paid from.
  5. Floating-charge holders. The rest of the secured creditor's claim, paid from whatever floating-charge assets remain after the prescribed part is taken out.
  6. Unsecured creditors. You. Trade creditors, suppliers of services, anyone owed money without a registered security. Paid from whatever is left, pari passu (in equal proportion to the size of your claim).
  7. Shareholders. Anything left over. In most administrations this is nothing.

The administrator's first report at Companies House (filed within eight weeks of appointment) usually gives the first estimate of what each class can expect. The Statement of Affairs (filed within about 75 days) is the administrator's sworn declaration of the company's assets and liabilities; its bottom line is "Estimated total deficiency as regards members", which is the total shortfall across the whole stack.

Action list

What to do this week

The window for useful action is the first two to four weeks after the appointment is gazetted. After that, decisions about the company's future have usually been taken.

01
Find the administrator's name and write to them.

The administrator's name, firm, and the date of appointment are published in The Gazette within seven days of the appointment, and at Companies House on the day. Their firm's email is the right address for a creditor claim and any questions. Mark the email as a creditor enquiry.

02
Stop further supply.

The administrator decides whether to keep trading or wind the business down. Until you have written confirmation that ongoing supply will be paid as an expense of the administration, do not deliver more stock, do not start new work, and do not extend credit. New supply without that confirmation becomes another unsecured claim.

03
Pull your contract and check three clauses.

Look for a retention of title clause (do you still own undelivered or unconsumed goods?), a hire-purchase or conditional-sale clause (do you own the equipment until it is paid for?), and any director's personal guarantee. Each one is a separate, parallel route to recovery.

04
Submit a Proof of Debt promptly.

The administrator will send a proof-of-debt form. Send it back with the underlying invoices, your account statement showing the running balance, and your standard terms of business. The administrator cannot pay you anything if you are not on the register.

05
Reclaim the VAT.

On any invoice that is more than six months overdue at the time of insolvency, the VAT element is reclaimable from HMRC as bad debt relief on your normal VAT return. This is independent of whatever the administrator pays out.

06
Diary the next two filings.

The first progress report lands at Companies House within eight weeks of appointment. The Statement of Affairs follows within about 75 days. Both update the picture of what is recoverable. The same six-monthly filings continue for the life of the administration.

Where the rules bend

Goods, kit, and signatures you might still own

Retention of title

If your supply contract reserves title until payment in full and the relevant clause was on the contract before the goods were delivered, you may not be an unsecured creditor for those goods. You may still be the owner. Two practical conditions matter: the goods need to be identifiable in the company's possession (still in your packaging, still uninstalled, not commingled or processed beyond recognition), and the administrator has to accept the clause is valid. Where it works, RT skips the entire creditor hierarchy: the goods come back to you.

Where RT typically fails: goods that have been resold to a third party (you have a claim against the proceeds but the goods are gone), goods that have been used in manufacture (they no longer exist as your property), or goods supplied under standard terms that were never communicated to the buyer in the contract.

Hire purchase and conditional sale

Equipment supplied on hire purchase or conditional sale remains your property until the company pays in full. The administrator can either continue the agreement and pay the instalments as an expense of the administration, or return the asset. Make the position clear in writing as soon as the appointment is gazetted; if you do nothing, the administrator may go on using your equipment without paying.

Personal guarantees

Limited liability protects the directors from the company's trade debts, not from a contract they signed personally. If a director signed a personal guarantee for your supply, lease, or loan, that guarantee survives the company's administration. You can pursue the director directly. The threshold question is whether the guarantee is in writing and on its face enforceable; the answer is usually in the original credit-account paperwork.

Set-off

If you both owe the company and are owed by the company, the two debts net off automatically under Rule 14.25 of the Insolvency Rules. Only the net amount is provable. This sometimes turns an apparent loss into a smaller loss or none at all.

Worked examples

What declared deficiencies actually look like

Roughly one in five UK administrations produces a Statement of Affairs we can read. It is the administrator's sworn estimate of the company's assets, secured claims, and unsecured shortfall. The headline figure to look at is the "Estimated total deficiency as regards members": the total shortfall the company faces, across every class of creditor.

Three recent UK administrations, with the figures the administrator declared:

On each company's page, the inline Statement of Affairs panel breaks the deficiency down into the assets available to unsecured creditors (often a small fraction of the total) and the shortfall to unsecured creditors specifically. The full filing is on Companies House, linked from each page.

Next time

The early warning signs are public. The trouble is remembering to look.

Most administrations don't come out of nowhere. Late filings, multiple new charges, a director resignation, and a Notice of Intention to Appoint Administrators all land on Companies House and The Gazette in the weeks before. None of these prove a company is in trouble, and most are routine. Together, in the wrong combination, they're often the only warning a supplier gets.

Confirmed is free: add up to five customers or suppliers, and you get an email the day one of them goes into administration. Protect adds liquidation, strike-off, and the earlier warning signs, across an unlimited number of companies.

Frequently asked

Common questions from suppliers

Will I get any of my money back?
Possibly, but usually a small fraction. Recoveries for unsecured creditors in UK administrations are commonly between 1p and 3p in the pound; many cases pay nothing at all to unsecured creditors. The administrator's first report, filed at Companies House about eight weeks after appointment, gives the first estimate. The Statement of Affairs, filed within roughly 75 days of appointment, gives the administrator's declared figure for total assets and the estimated shortfall.
Should I send a claim form?
Yes. Send the administrator a Proof of Debt promptly, with copies of your invoices, your account statement, and your standard terms of business. Even if the eventual recovery is small, you need to be on the creditors' register to receive a distribution. The administrator will write to you with the proof-of-debt form; if you have not heard from them within two weeks of the appointment notice, contact their firm directly.
Can I keep delivering to them?
Only if the administrator confirms in writing that ongoing supply will be paid for as an expense of the administration. Otherwise stop. Anything you supply after the appointment without that written confirmation becomes an unsecured claim on the same footing as the pre-appointment debt.
Can I sue the directors personally?
Usually not. Limited liability protects directors from the company's ordinary trading debts. Three exceptions matter: a director who signed a personal guarantee remains liable on that guarantee; a director found to have committed fraud or wrongful trading can be made personally contributory by the court; and a director who has taken assets out of the company at an undervalue in the run-up to insolvency can be ordered to pay them back.
What does retention of title mean for me?
A retention of title (RT) clause in your supply contract keeps ownership of the goods with you until the customer has paid in full. If the clause was in place before delivery and the goods are still identifiable in the company's possession (not consumed, not mixed beyond recognition, not resold), you may be able to ask the administrator to release them to you. Practical recovery depends on how the goods are stored and whether the administrator agrees the RT clause is valid; expect to need to produce the signed terms and the relevant delivery notes.
How long will this take?
A UK administration is statutorily limited to twelve months from the date of appointment, extendable by the consent of secured creditors or by the court. Most unsecured creditors hear about any final distribution within eighteen to twenty-four months. The administrator must file a progress report at Companies House every six months, so the public timeline is checkable.
What about the VAT on my unpaid invoice?
If you have already paid the VAT to HMRC on an invoice that has gone unpaid, you can usually reclaim it as VAT bad debt relief once the debt is over six months old (measured from the original due date) and has been written off in your accounts. This is a separate claim to your insolvency proof; it goes on your normal VAT return.
Where does the law on this come from?
The Insolvency Act 1986, Schedule B1, sets out the framework for company administration in England and Wales. The Insolvency (England and Wales) Rules 2016 cover the procedural detail (forms, time limits, the order of distribution, the prescribed part). Scotland uses the Insolvency (Scotland) (Company Voluntary Arrangements and Administration) Rules 2018. The administrator is a licensed insolvency practitioner regulated by one of five recognised professional bodies under the Act.
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