HMRC petitions High Court to wind up Pay APL Limited, a payments company already facing strike-off
HMRC presented a winding-up petition against Pay APL Limited on 21 April 2026, case CR-2026-003147, as the company simultaneously faces a proposal to strike off. Full notice and Companies House record.
Information for general guidance, drawn from the public record. Not legal, financial, or insolvency advice. If you are affected by an insolvency, consult a licensed practitioner or qualified solicitor.
HMRC presented a winding-up petition against Pay APL Limited on 21 April 2026, asking the High Court of Justice (Chancery Division) to order the company's compulsory liquidation. The petition carries case number CR-2026-003147 and is listed at the Royal Courts of Justice, 7 Rolls Building, Fetter Lane, London, on 10 June 2026 at 10:30.
A winding-up petition is a court filing by a creditor asking the court to make a winding-up order. Filing the petition does not place the company into liquidation; the court must first make that order at a separate hearing.
The Commissioners for HM Revenue and Customs, whose address for these proceedings is 14 Westfield Avenue, Stratford, London, are named as the petitioning creditor.
The company
Pay APL Limited was incorporated on 26 July 2024 and is classified under SIC code 82110, covering office administrative services. Its registered address at Companies House is a default address: PO Box 4385, Cardiff, CF14 8LH, which Companies House assigns when a company has not provided a valid trading address.
The company traded as Administration Payment Services Limited from its incorporation date until 22 November 2024, when it adopted the name Pay APL Limited.
Companies House records show the company's status as active but subject to an active proposal to strike off. That process allows the registrar to remove a company from the register if it appears to have ceased trading. The HMRC petition runs alongside that proposal.
The director
Donal Tobin has been the sole director since the company was incorporated on 26 July 2024. He is recorded as resident in the United Kingdom. No company secretary is listed at Companies House.
The petition
Anyone wishing to appear at the listed hearing, whether to support or oppose the petition, must give notice of that intention to HMRC or its solicitor by 16:00 on 9 June 2026. The petitioner's solicitor is the General Counsel and Solicitor to His Majesty's Revenue and Customs, reachable at the same Stratford address, on telephone 03000 543310, quoting reference 2129711.
No administrators have been appointed and no secured charges are registered against Pay APL Limited at Companies House. The petition was authorised on 27 May 2026 and published in the London Gazette on 29 May 2026.
Common questions
What does a winding-up petition mean for Pay Apl Limited?
A petition is a court filing, not a court order. Pay Apl Limited is not yet in liquidation. The court will consider the petition at the date listed in the notice; until then, the company continues to trade, but its bank may freeze accounts and counterparties may stop extending credit. The court can dismiss the petition, adjourn it, or grant a winding-up order.
Are you owed money by Pay Apl Limited?
You are not yet a creditor in a liquidation; the company is still trading. If you support the petition, you may file a notice of support at the court named in the notice. If the petition is granted, you become an unsecured creditor in the resulting compulsory liquidation and the Official Receiver will invite you to submit a proof of debt.
Did you work at Pay Apl Limited?
A petition does not by itself terminate your employment. Wages and holiday pay continue to accrue until the company stops paying you or is wound up. Watch the bank position closely; if accounts are frozen, payroll will be the first thing to fail. If the petition is granted, statutory redundancy and notice claims become payable from the Redundancy Payments Service.
Are you a director of Pay Apl Limited?
Once a petition is filed, the company's directors have a heightened duty to consider the interests of creditors. Continuing to trade where there is no reasonable prospect of avoiding insolvent liquidation can expose directors to personal liability for wrongful trading under Section 214 of the Insolvency Act 1986. Specialist insolvency advice should be taken immediately.
Sources
- The London Gazette notice (code Petitions to Wind Up (Companies))
- Companies House record 15860821
- Court: High Court of Justice (Chancery Division), case CR-2026-003147
- Editorial standards: how we source and review; five-pass pipeline.
