Companies Act 2014 section 595

Notification that a company is in liquidation, etc.

Section 595 requires companies in liquidation or with a provisional liquidator appointed to include appropriate statements on all business documents, websites, and emails, and sets out the penalties for non-compliance.

• All invoices, orders, and business letters issued by or on behalf of a company being wound up (or its liquidator) must state that the company is being wound up; similar requirements apply where a provisional liquidator has been appointed.
• The company's website must prominently display a statement that the company is being wound up, and all emails sent to third parties on behalf of the company must also include this statement.
• If a company changed its name within the year before winding up commenced, both the former and current names must appear on all notices, advertisements, websites, and emails relating to the liquidation.
• Failure to comply with any of these requirements is a category 3 offence, with liability falling on the company, its defaulting officers, and any liquidator or receiver who knowingly authorises or permits the default.

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