Five filings after winding up begins
The 36-page guide, updated 27 March 2026, covers proceedings following commencement of winding up: appointment or cessation of provisional liquidators/liquidators, office-location changes, accounts of receipts and payments with a statement of position, and returns relating to a final meeting. It is a post-commencement filing guide. Log in with Corppass Business User credentials, verify entity name and UEN, then select Deregister, Local company or Limited liability partnership, and Manage winding up. A CSP filing for a client selects its CSP profile and firm and searches for the intended entity.
Appointment: role, date and identity route
Select Notice of Appointment/Cessation, verify the entity and Appoint another liquidator. Choose liquidator or provisional liquidator, appointment date and type. The appointment date may be today or a past date, never a future date. For an accounting LLP, local company or audit-firm route, retrieve the person’s name using identification type and number, provide email and mobile, then search the associated entity by UEN. For an individual route, retrieve identity and enter email, mobile and a local or foreign address; local address retrieval uses postal code with level and unit where applicable.
Practitioner, approved-liquidator and Official Receiver branches
For an Approved Insolvency Practitioner, use the IP licence number to retrieve personal details, provide email and mobile and search the entity using UEN. The Approved Liquidator branch uses the approved-liquidator number in a similar sequence. Selecting Official Receiver automatically populates Ministry of Law contact details. Add additional liquidators if required. A To be added tag marks the proposed changes, which still require review, declaration, payment and successful submission. The Inbox then confirms the successful appointment.
Cessation reasons determine additional evidence
Select and expand the appointed person, choose Cease liquidator, enter cessation date and reason, and Save. Removal from office or resignation needs no extra information at that step. Released as liquidator requires the resolution or winding-up-order date and supporting document; this date cannot be in the future. A provisional liquidator has an additional choice, cessation as provisional liquidator but appointment as liquidator, which requires appointment date, resolution or order date and supporting document. Review the To be ceased record, declare, pay and retain the receipt; an Inbox notice confirms cessation. Cessation of a person’s role should not be confused with dissolution of the entity.
Office-location changes
Choose the separate Notice of Change in Situation of Office route and verify the entity and appointed liquidators. Edit the relevant person, choose address type, retrieve the street using postal code and add level/unit, or tick that the address has no level and unit. Select the change date and Save. The To be updated tag lets the filer check the revised address and date before Review and Confirm, declaration and payment. Successful submission provides an acknowledgement and receipt link.
Final accounts and common period controls
For receipts-and-payments accounts and the position statement, first indicate whether this is the final account. The guide says Yes applies when ceasing to act or when a court order releases the liquidator, and confirms no further accounts will be submitted. For every filing, the start date must precede the end date and the filing cannot be submitted before the account period ends. The first start date defaults to the earliest appointment date and can be edited; later start dates are the day after the preceding account period ended and cannot be edited.
Pre-IRDA and post-IRDA account periods
IRDA was implemented on 30 July 2020. In the pre-IRDA branch, the end date defaults to six months after the start and normally cannot be edited, except if the liquidator ceased within the period; a period must not exceed six months. In the post-IRDA branch it defaults to twelve months after the start and remains editable, but the period must not exceed twelve months. Both branches require submission after period-end. The six- or twelve-month cap concerns the period covered, not permission to file before that period ends.
Accounts evidence differs between the two regimes
For pre-IRDA filings, upload the accounts and statement documents. The screenshot allows one PDF up to 3MB and warns that embedded images and files are not screened for personal information; mask sensitive information where appropriate before public-record filing. For post-IRDA filings, enter the date the accounts and statement were filed with the Official Receiver. Review, complete the truth-and-authority declaration and pay, then retain acknowledgement and receipt. Recording an Official Receiver filing date presupposes that filing has occurred; it is not the same action as uploading pre-IRDA accounts.
Final-meeting return: type, outcome and documents
Select Return by Liquidator Relating to Final Meeting and verify the entity and liquidator. The screenshot distinguishes a company-and-creditors meeting from a company meeting. Enter the meeting date and select whether the required quorum was absent or the meeting was duly held. Upload the final-meeting documents, review, declare and pay. The attachment area supports PDF,5MB per file, and shows four more files may be uploaded after one is attached. It also warns about sensitive information in publicly accessible records. Keep the successful-submission acknowledgement and receipt.
Payment examples and transaction evidence
The appointment, office-change and final-meeting examples each show a$20 filing item. The accounts example shows a$20 filing item plus$350 late-lodgement penalty, total$370; this is a late example, not the standard amount for every account submission. A cessation screenshot reuses a receipt labelled appointment, so its transaction title is not reliable proof of a separate tariff. The guide is not a comprehensive fee schedule. Check the actual payment summary, avoid timeout, and retain the correct transaction reference, entity, receipt and any Inbox confirmation. Dummy names and numbers in the PDF must not be used in real filings.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗