{
  "url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-18.7",
  "json_url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-18.7.json",
  "legislation": "uksi/2016/1024",
  "legislation_title": "The Insolvency (England and Wales) Rules 2016",
  "legislation_url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016",
  "path": "rule/18.7",
  "kind": "rule",
  "number": "18.7",
  "heading": "Progress reports in voluntary winding up: timing",
  "text": "(1) This rule applies for the purposes of sections 92A and 104A and prescribes the periods for which reports must be made.\n(2) The liquidator's progress reports in a voluntary winding up must cover the periods of—\n(a) 12 months starting on the date the liquidator is appointed; and\n(b) each subsequent period of 12 months.\n(3) The periods for which progress reports are required under paragraph (2) are unaffected by any change in the liquidator.\n(4) However where a liquidator ceases to act the succeeding liquidator must, as soon as reasonably practicable after being appointed, deliver a notice to the members (in a members' voluntary winding up) or to members and creditors (in a creditors' voluntary winding up) of any matters about which the succeeding liquidator thinks the members or creditors should be informed.\n(5) A progress report is not required for any period which ends after a notice is delivered under rule 5.9(1) (members’ voluntary winding up) or after the date to which a final account is made up under section ... 106 and is delivered by the liquidator ... to members and creditors (creditors' voluntary winding up).\n(6) The liquidator must deliver a copy of each progress report within two months after the end of the period covered by the report to—\n(a) the registrar of companies (who is a prescribed person for the purposes of sections 92A and 104A);\n(b) the members; and\n(c) in a creditors' voluntary liquidation, the creditors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in rule 18.7(5) inserted (6.4.2017) by The Insolvency (England and Wales) (Amendment) Rules 2017 (S.I. 2017/366), rules 1, 42(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in rule 18.7(5) omitted (6.4.2017) by virtue of The Insolvency (England and Wales) (Amendment) Rules 2017 (S.I. 2017/366), rules 1, 42(1)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in rule 18.7(5) omitted (6.4.2017) by virtue of The Insolvency (England and Wales) (Amendment) Rules 2017 (S.I. 2017/366), rules 1, 42(1)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in rule 18.7(6) substituted (6.4.2017) by The Insolvency (England and Wales) (Amendment) Rules 2017 (S.I. 2017/366), rules 1, 42(2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Section 92A is amended by section 136(2) and paragraph 16 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26) and section 104A is amended by section 136(3) and paragraph 27 of that Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1024/rule/18.7",
    "retrieved_at": "2026-10-28T23:19:01.539785+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}